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.

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Gadžo, Stjepan (Author)
Format: Electronic eBook
Language:Inglés
Published: Amsterdam, The Netherlands : IBFD, 2018.
Series:Doctoral series ; 41.
Subjects:
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
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