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Nexus requirements for taxation of non-residents' business income : a normative evaluation in the context of the global economy /
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.
| Cote: | Libro Electrónico |
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| Auteur principal: | |
| Format: | Électronique eBook |
| Langue: | Inglés |
| Publié: |
Amsterdam, The Netherlands :
IBFD,
2018.
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| Collection: | Doctoral series ;
41. |
| Sujets: | |
| Accès en ligne: | Texto completo |