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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 |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
2018.
|
| Colección: | Doctoral series ;
41. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 019 | |a 1041512540 | ||
| 020 | |a 9087224494 | ||
| 020 | |a 9789087224493 | ||
| 029 | 1 | |a AU@ |b 000069948707 | |
| 035 | |a (OCoLC)1241874367 |z (OCoLC)1041512540 | ||
| 050 | 4 | |a K4505 |b .G336 2018 | |
| 082 | 0 | 4 | |a 330 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Gadžo, Stjepan, |e author. | |
| 245 | 1 | 0 | |a Nexus requirements for taxation of non-residents' business income : |b a normative evaluation in the context of the global economy / |c Stjepan Gadžo. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c 2018. | |
| 300 | |a 1 online resource (409 pages) : |b illustrations. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IBFD doctoral series ; |v 41 | |
| 500 | |a Originally presented as the author's thesis (doctoral--Sveučilište u Zagrebu, 2016). | ||
| 504 | |a Includes bibliographical references (page [339]-385). | ||
| 588 | |a Description based on print version record. | ||
| 505 | 0 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 520 | |a 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. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Income tax |x Law and legislation. | |
| 650 | 0 | |a Income tax |x Foreign income. | |
| 650 | 0 | |a Double taxation. | |
| 650 | 6 | |a Impôt sur le revenu |x Revenus étrangers. | |
| 650 | 6 | |a Double imposition. | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Income tax |x Foreign income |2 fast | |
| 650 | 7 | |a Income tax |x Law and legislation |2 fast | |
| 776 | |z 90-8722-448-6 | ||
| 830 | 0 | |a Doctoral series ; |v 41. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176401 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176401 | ||
| 938 | |a YBP Library Services |b YANK |n 15546625 | ||
| 938 | |a EBSCOhost |b EBSC |n 1832450 | ||
| 994 | |a 92 |b IZTAP | ||