The better alternative is a territorial tax system, based on the principle that income should be taxed where it's earned. Under such a system, if you are an American living and working in ...

His plans were defeated by 29 votes to 11. Mr Parkinson said most countries are already moving towards a territorial income tax for companies, like he proposed. Earlier this year Mr Parkinson ...

Japan's worldwide tax system previously taxed foreign source income upon repatriation. To stimulate dividend repatriations from Japanese-owned foreign affiliates, Japan introduced a foreign dividend ...

Hong Kong operates on a territorial tax basis, meaning that only income generated ... Key features of Hong Kong’s taxation system Hong Kong’s tax system has some distinctive features compared to other ...