Document Type
Article
Publication Date
2-2025
Abstract
In this report, Graetz argues that the United States must reassert its primary taxing rights over income long conceded to other countries, especially income from intellectual property created in the United States, and he explains some changes necessary to make that happen.
Disciplines
Law | Tax Law
Recommended Citation
Michael J. Graetz,
Sovereignty, Sins, and the Reassertion of Primary Taxing Rights by the United States,
117
Tax Notes Int'l
1301
(2025).
Available at:
https://scholarship.law.columbia.edu/faculty_scholarship/4620