Porus Kaka, president of the International Fiscal Association, examined source taxation in the annual David R. Tillinghast Lecture on International Taxation. Determining the jurisdiction that is properly the source of income and has a claim to collect taxes on those funds can be complicated, as Kaka illustrated with a joke: “The source of this speech is found to be located in Mumbai and not in New York, so I can receive the honorarium without withholding US tax.”

Watch the full video of the event (1 hr, 21 min):

Posted September 1, 2017