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
Descripción
Sumario: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.
Notas:Originally presented as the author's thesis (doctoral--Sveučilište u Zagrebu, 2016).
Descripción Física:1 online resource (409 pages) : illustrations.
Bibliografía:Includes bibliographical references (page [339]-385).
ISBN:9087224494
9789087224493

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