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Taxation & Estate Planning

: TaxProf Blog

Kirsch: The Role of Physical Presence in Taxing Cross-Border Services

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Michael S. Kirsch (Notre Dame) has published The Role of Physical Presence in the Taxation of Cross-Border Personal Services, 51 B.C. L. Rev. 893 (2010). Here is the abstract: This Article addresses the role of physical presence in the taxation of cross-border personal services. For much of the last century,...

Full post as published by TaxProf Blog on September 30, 2010 (boomark / email).

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