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The Resource Exploring the nexus doctrine in international tax law

Exploring the nexus doctrine in international tax law

Label
Exploring the nexus doctrine in international tax law
Title
Exploring the nexus doctrine in international tax law
Contributor
Subject
Language
  • eng
  • 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Singh, A. Kumar
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
Instantiates
Publication
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)
Note
20210609
Label
Exploring the nexus doctrine in international tax law
Publication
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)
Note
20210609

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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