The IITR comprises two different types of income taxes: those
sharing--has been known from the very beginning of the IITR.
that depart from current IITR conventions for sourcing MNEs'
The features of this phase reflect IITR policymakers'
recognition that the main challenge and duty of the IITR is not to
these experiments have abandoned traditional IITR arm's-length
IITR that, due to the dominant economic position of
the United States, are the most influential IITR in the examined era.
dominated the IITR debate are fundamentally insufficient for dealing
considerations played too small a role in the development of the IITR.
create a new phase in IITR development that contains new source
This will also support paperless work culture, assistance with real time decision support mechanism, automation for management controls and approval systems, which will ultimately help to improve the efficiency of existing processes with seamless integration of student information across IITR