The Resource Opening Pandora's box in the international tax field : new trends [part 3]

Opening Pandora's box in the international tax field : new trends [part 3]

Label
Opening Pandora's box in the international tax field : new trends [part 3]
Title
Opening Pandora's box in the international tax field : new trends [part 3]
Creator
Subject
Language
eng
Summary
This is the third article in a three-part series addressing international tax concerns and concepts. This final part examines new trends that stretch fundamental international law principles on personal or economic nexus, and the reachable tax basis: A) Absence of minimal personal connection and comprehensive CFC rules: Brazilian legislation; B) Absence of minimal economic connection and the Vodafone and Sanofi Pasteur cases: indirect taxation of capital gains; C) The transfer pricing Sixth Method: a Latin American experiment attributing additional notional income to commodity exporters
Citation source
In: Tax planning international review. - London. - Vol. 42 (2015),
http://library.link/vocab/creatorName
Teijeiro, G.O
Geographic coverage
  • International
  • Latin America
Language note
English
http://library.link/vocab/subjectName
  • international law
  • international tax law
  • residence
  • non-resident alien
  • nexus
  • source principle of taxation
  • double taxation
  • CFC
  • PE
  • case law
Label
Opening Pandora's box in the international tax field : new trends [part 3]
Instantiates
Publication
Label
Opening Pandora's box in the international tax field : new trends [part 3]
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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