source-based

Moreover, this deferral advantage is magnified for tax haven affiliates (because the immediate source-based tax paid to the tax haven government is low or zero).

Wonk Room » Business Lobby Goes Into High Gear To Preserve Offshore Tax Deferral 2009

His source-based method was widely embraced in Britain in the latter half of the 19th century, when historians were given more access to public and private archives.

A World We Have Lost William Anthony Hay 2011

NET/Microsoft environments than in smaller open source-based companies.

More thoughts on diversity in open source « Dyepot, Teapot 2007

But in this instance, the limitations of his methodology -- and that of all source-based reporting (which I and every other journalist practice) -- were revealed.

David Corn: Woodward Replies to My Claim He Was Spun 2008

As to [2]: A natural law theory, mindful of the normal desirability of a rule of law and not of judges (see 1.3), may well be more cautious than Dworkin himself is in departing from the settled (social-fact source-based) law.

Natural Law Theories Finnis, John 2007

The third period lasted from 1981 until 1997, and was driven by the need to preserve the competitiveness of the U.S. economy in an increasingly globalized marketplace, resulting in an emphasis on source-based taxation, albeit with significant exceptions.

March 2006 2006

On the basis of the history, it seems unlikely that the U.S. will in the near future make a clean break with the past either by abandoning all source-based taxation of foreigners or all residence-based taxation of U.S. persons.

March 2006 2006

The third period lasted from 1981 until 1997, and was driven by the need to preserve the competitiveness of the U.S. economy in an increasingly globalized marketplace, resulting in an emphasis on source-based taxation, albeit with significant exceptions.

Avi-Yonah on The Four Ages of U.S. International Taxation 2006

On the basis of the history, it seems unlikely that the U.S. will in the near future make a clean break with the past either by abandoning all source-based taxation of foreigners or all residence-based taxation of U.S. persons.

Avi-Yonah on The Four Ages of U.S. International Taxation 2006

Rather than being based on the view that in ascertaining the content and meaning of the law, we should look to authoritative social sources, Dworkin's contention that legal reasoning is necessarily interpretive rests on an account of law which expressly repudiates the Razian understanding of law as source-based.

Interpretation and Coherence in Legal Reasoning Dickson, Julie 2005