Nexus requirements for taxation of non-residents' business income : a normative evaluation in the context of the global economy /

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This book contains a critical evaluation of the nexus requirements for the taxation of non-residents' business income enshrined in the current rules of international tax law and provides a proposal that is more aligned with international tax policy benchmarks.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Gadžo, Stjepan (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, 2018.
Colección:Doctoral series ; 41.
Temas:
Income tax > Law and legislation.
Income tax > Foreign income.
Double taxation.
Impôt sur le revenu > Revenus étrangers.
Double imposition.
Double taxation
Income tax > Foreign income
Income tax > Law and legislation
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • IBFD Doctoral Series
  • Copyright
  • Acknowledgements
  • Preface
  • Chapter 1: General Introduction
  • 1.1. Background to the problem
  • 1.2. Aim of the book
  • 1.3. Relevance of the research
  • 1.4. Methodology
  • 1.5. Delimitations of the research
  • 1.6. Outline of the book
  • 1.7. Terminology
  • Chapter 2: Legal Fundamentals of Income Tax Jurisdiction
  • 2.1. State jurisdiction under international law
  • 2.1.1. State sovereignty: The Bedrock principle of international law
  • 2.1.2. Jurisdiction as an aspect of state sovereignty
  • 2.1.3. Principles of jurisdiction: Lotus doctrine as a starting point
  • 2.1.4. Principles of jurisdiction: Customary international law
  • 2.1.5. "Sufficient connection" requirement
  • 2.2. General international law of tax jurisdiction
  • 2.2.1. Notion of tax jurisdiction
  • 2.2.2. Theory of "unlimited" tax jurisdiction
  • 2.2.3. Excursus: A sovereign state as a "tax state"
  • 2.2.4. Tax nexus as a prerequisite for the exercise of substantive income tax jurisdiction: A review of the literature
  • 2.2.5. Finding evidence of customary law of income tax jurisdiction
  • 2.2.6. Is the nexus requirement a norm of customary international law?
  • 2.2.6.1. Tax treaties as a starting point
  • 2.2.6.2. Domestic income tax law: Proving opinio juris
  • 2.2.6.2.1. Justification to tax as the main issue
  • 2.2.6.2.2. Justification to tax on an international plane
  • 2.2.6.3. Domestic case law: Confirming the status of the nexus requirement
  • 2.2.7. Does customary international law define the criteria reflecting a nexus?
  • 2.2.7.1. Nationality criterion
  • 2.2.7.1.1. Nationality of natural persons (individuals)
  • 2.2.7.1.2. Nationality of juristic persons
  • 2.2.7.2. Residence criterion
  • 2.2.7.2.1. Residence of natural persons
  • 2.2.7.2.2. Residence of juristic persons
  • 2.2.7.3. Source criterion
  • 2.2.7.3.1. Source rules and customary international law
  • 2.3. Summary
  • Chapter 3: Nexus Requirements in Domestic Tax Law
  • 3.1. Preliminary remarks
  • 3.1.1. Why a domestic law perspective?
  • 3.1.2. Clarification of the unit of comparison: On the notion of "business income"
  • 3.1.3. Selection and grouping of countries
  • 3.2. Model 1: Usage of the PE concept as defined intax treaty models
  • 3.2.1. An illustration: Taxation of non-residents' business income in Croatia
  • 3.2.1.1. PE concept in the Croatian Profit Tax Act
  • 3.2.1.2. Special rules on services income
  • 3.2.1.3. Taxation of business income of non-resident individuals under the Income Tax Act
  • 3.3. Model 2: Usage of the PE concept defined substantially different than in tax treaty models
  • 3.3.1. An illustration: PE concept under German tax law
  • 3.3.1.1. PE concept in the German Fiscal Code
  • 3.3.1.2. Usage of "permanent representatives" by non-residents: Secondary nexus test

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