Title (english) | Nexus Requirements for Taxation of Non- Residents’ Business Income: A Normative Evaluation in the Context of the Global Economy |
Author | Stjepan Gadžo |
Author's institution | University of Rijeka FACULTY OF LAW (Chair of Financial Law) |
Scientific / art field, discipline and subdiscipline | SOCIAL SCIENCES Law Financial Law |
Abstract (english) | This book explores one of the most fundamental issues of international tax law: the conditions under which a state may assert a taxing claim over business income derived by a person who is neither its national nor its resident. The term “nexus” or “genuine link” is commonly used in international tax scholarship to describe such basic requirements for the exercise of income tax jurisdiction. When it comes to non- residents, income tax is intimately connected to the notion of “source”, in that... More |
Keywords (english) | |
Language | english |
Publication type | Authored book-Scientific book-Scientific monograph |
Publication status | Published |
Peer review | Peer review |
Publication version | Published version |
Pages | 406 |
URN:NBN | urn:nbn:hr:118:253085 |
Online first | 2018 |
Document URL | http://bib.irb.hr/942722 |
Type of resource | Text |
Publisher | IBFD |
Access conditions | Closed access |
Created on | 2021-12-09 08:22:16 |