The Resource Opening Pandora's box in the international tax field [part 1]
Opening Pandora's box in the international tax field [part 1]
Resource Information
The item Opening Pandora's box in the international tax field [part 1] 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 Opening Pandora's box in the international tax field [part 1] 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 first in a series of articles analyzing international tax developments and their impact focuses on traditional basic principles and restrictions imposed by international law on a state's tax jurisdiction and how tax jurisdiction on persons, income and assets is ascertained
- Language
- eng
- Label
- Opening Pandora's box in the international tax field [part 1]
- Title
- Opening Pandora's box in the international tax field [part 1]
- Language
- eng
- Summary
- This first in a series of articles analyzing international tax developments and their impact focuses on traditional basic principles and restrictions imposed by international law on a state's tax jurisdiction and how tax jurisdiction on persons, income and assets is ascertained
- Citation source
- In: Tax planning international review. - London. - Vol. 42 (2015),
- http://library.link/vocab/creatorName
- Teijeiro, G.O
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- international law
- international tax law
- nationality
- residence
- non-resident alien
- situs rule
- nexus
- source principle of taxation
- Label
- Opening Pandora's box in the international tax field [part 1]
- Label
- Opening Pandora's box in the international tax field [part 1]
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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/Opening-Pandoras-box-in-the-international-tax/4TrpbxRcDHQ/" 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/Opening-Pandoras-box-in-the-international-tax/4TrpbxRcDHQ/">Opening Pandora's box in the international tax field [part 1]</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/Opening-Pandoras-box-in-the-international-tax/4TrpbxRcDHQ/" 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/Opening-Pandoras-box-in-the-international-tax/4TrpbxRcDHQ/">Opening Pandora's box in the international tax field [part 1]</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>