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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.
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
2018.
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| Colección: | Doctoral series ;
41. |
| Temas: | |
| Acceso en línea: | Texto completo |