The Resource Exploring the nexus doctrine in international tax law
Exploring the nexus doctrine in international tax law
Resource Information
The item Exploring the nexus doctrine in international tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Exploring the nexus doctrine in international tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book examines the concepts of territorial nexus for jurisdictional tax apportionment and brings into sharp focus the emerging economic connection as a jurisprudential justification for taxing non-residents' income. In an age when cross-border business transactions are increasingly affected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of 'nexus'. This book discusses one of the major tax topics of our time - the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions
- Language
- eng
- Extent
- xxvii, 273 p.
- Contents
-
- Chapter 1: Introduction: The politics of taxation
- ; p. 1-21
- Chapter 2: Historical evolution of the source rule and its theoretical underpinnings
- ; p. 23-49
- Chapter 3: The nexus debate in treaty structures : a comparative critique of the OECD and UN Models
- ; p. 51-141
- Chapter 4: Strict territorial nexus and the principles of international law
- ; p. 143-185
- Chapter 5: Territorial nexus and constitutionality
- ; p. 187-220
- Chapter 6: Conclusion: Retrospective amendments, fairness and more politics
- ; p. 221-232
- Isbn
- 9789403533650
- Label
- Exploring the nexus doctrine in international tax law
- Title
- Exploring the nexus doctrine in international tax law
- Language
- eng
- Summary
- This book examines the concepts of territorial nexus for jurisdictional tax apportionment and brings into sharp focus the emerging economic connection as a jurisprudential justification for taxing non-residents' income. In an age when cross-border business transactions are increasingly affected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of 'nexus'. This book discusses one of the major tax topics of our time - the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions
- http://library.link/vocab/creatorName
- Singh, A. Kumar
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Series on international taxation
- Series volume
- 77
- http://library.link/vocab/subjectName
-
- nexus
- tax treaty
- OECD Model
- UN Model
- non-resident
- Label
- Exploring the nexus doctrine in international tax law
- Contents
-
- Chapter 1: Introduction: The politics of taxation
- ; p. 1-21
- Chapter 2: Historical evolution of the source rule and its theoretical underpinnings
- ; p. 23-49
- Chapter 3: The nexus debate in treaty structures : a comparative critique of the OECD and UN Models
- ; p. 51-141
- Chapter 4: Strict territorial nexus and the principles of international law
- ; p. 143-185
- Chapter 5: Territorial nexus and constitutionality
- ; p. 187-220
- Chapter 6: Conclusion: Retrospective amendments, fairness and more politics
- ; p. 221-232
- Extent
- xxvii, 273 p.
- Isbn
- 9789403533650
- Isbn Type
- (web-pdf)
- Label
- Exploring the nexus doctrine in international tax law
- Contents
-
- Chapter 1: Introduction: The politics of taxation
- ; p. 1-21
- Chapter 2: Historical evolution of the source rule and its theoretical underpinnings
- ; p. 23-49
- Chapter 3: The nexus debate in treaty structures : a comparative critique of the OECD and UN Models
- ; p. 51-141
- Chapter 4: Strict territorial nexus and the principles of international law
- ; p. 143-185
- Chapter 5: Territorial nexus and constitutionality
- ; p. 187-220
- Chapter 6: Conclusion: Retrospective amendments, fairness and more politics
- ; p. 221-232
- Extent
- xxvii, 273 p.
- Isbn
- 9789403533650
- Isbn Type
- (web-pdf)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Exploring-the-nexus-doctrine-in-international-tax/55eydrJJcf8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Exploring-the-nexus-doctrine-in-international-tax/55eydrJJcf8/">Exploring the nexus doctrine in international tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Exploring-the-nexus-doctrine-in-international-tax/55eydrJJcf8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Exploring-the-nexus-doctrine-in-international-tax/55eydrJJcf8/">Exploring the nexus doctrine in international tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
