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Concept
Source-Based Taxation
Source-based taxation
is a
tax system
where income is
taxed in the country
where it is generated, regardless of the
taxpayer's residence
. This approach is often used to ensure that countries can tax
economic activities
occurring within their borders, particularly in cases involving
cross-border transactions
and
multinational enterprises
.
Relevant Degrees
Public Revenue 60%
Public Sector Finance 20%
Government Spending 20%
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