Tax Nexus and Jurisdiction in International and EU Law.

This book investigates the foundations of the jurisdiction to tax and the forms of nexus requirements in international and EU tax law.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Traversa, Edoardo
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Inc, 2022.
Colección:GREIT ; v.15
Temas:
Taxation > Law and legislation.
Taxation > Law and legislation
European Union countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Foreword
  • Chapter 1: Public International Law and Taxation: Nexus and Territoriality
  • 1.1. Introduction
  • 1.2. New concepts in international tax law
  • 1.2.1. The concepts of single or full taxation
  • 1.2.2. The concept of minimum taxation
  • 1.3. Nexus/genuine link
  • 1.3.1. Nexus and its different requirements, depending on the type of jurisdiction
  • 1.3.1.1. Stricter requirements for enforcement
  • 1.3.1.2. What is "enforcement"?
  • 1.3.1.3. The rule against foreign revenue enforcement
  • 1.3.2. Nexus and its different requirements, depending on the type of tax (and taxpayer)
  • 1.3.3. The new territoriality
  • 1.3.3.1. Territorial or extra-territorial
  • 1.3.3.2. Market jurisdiction as a new nexus
  • 1.3.3.3. New hybrid taxes enhancing market jurisdiction
  • 1.4. Conclusions
  • Chapter 2: The Market as a Tax Nexus: The Old, the New and the Unknown
  • 2.1. Introduction
  • 2.2. The "Old": Market-Based Approach to Nexus in the Pre-BEPS Era
  • 2.2.1. Can the "market state" actually be a "source state"?
  • 2.2.2. The benefits principle and the market
  • 2.2.3. A view of the PE nexus in light of the supply-demand approach
  • 2.2.4. Further examples of market-based source rules in tax treaties and domestic law
  • 2.3. The "New": BEPS 2.0 and the Creation of a Taxing Right in the Market
  • 2.3.1. BEPS 1.0 and the slow recognition of the role of the market
  • 2.3.2. The market under Pillar One of BEPS 2.0
  • 2.3.3. Developing countries' response: Article 12B of the UN Model
  • 2.4. Conclusions
  • Chapter 3: Fundamental Tax Principles and the Role of Market States in the Digitalized Economy: Pillar One Proposal
  • 3.1. Introduction
  • 3.2. Setting the scene: Tax jurisdiction in the age of globalization and digitalization
  • 3.3. Analytical framework of fair and efficient taxation
  • 3.4. Content analysis of the OECD Blueprint and the impact of the October 2021 agreement and the Draft Model Rules
  • 3.4.1. Analysis
  • 3.4.1.1. Scope
  • 3.4.1.2. Nexus
  • 3.4.1.3. Revenue-sourcing rules
  • 3.4.1.4. Tax base determinations
  • 3.4.1.5. Profit allocation
  • 3.4.1.6. Elimination of double taxation
  • 3.4.2. Evaluation
  • 3.5. Conclusions
  • Chapter 4: Nexus for Transfer Pricing Purposes Before and After BEPS 2.0: From Form to Substance, and Back to Form?
  • 4.1. Nexus for transfer pricing purposes before the Pillar One reform
  • 4.2. Nexus for transfer pricing purposes with the Pillar One reform
  • Chapter 5: Innovation and Taxation: A Fundamental Approach to Nexus in BEPS Actions 1 and 5
  • 5.1. Introduction
  • 5.2. Innovation
  • 5.2.1. The theory of innovation
  • 5.2.2. Conflicting interests and economic growth
  • 5.2.3. Innovation and market failure
  • 5.3. Innovation and EU tax policy
  • 5.4. BEPS Action 5

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