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The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal
Intertax, 46 (2018), 3; 194-209. urn:nbn:hr:118:983325
Gadžo, Stjepan

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Gadžo, S. (2018). The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal. Intertax, 46. (3), 194-209. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:118:983325

Gadžo, Stjepan. "The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal." Intertax, vol. 46, br. 3, 2018, str. 194-209. https://urn.nsk.hr/urn:nbn:hr:118:983325

Gadžo, Stjepan. "The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal." Intertax 46, br. 3 (2018): 194-209. https://urn.nsk.hr/urn:nbn:hr:118:983325

Gadžo, S. (2018) 'The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal', Intertax, 46(3), str. 194-209. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:983325 (Datum pristupa: 16.12.2024.)

Gadžo S. The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal. Intertax [Internet]. 2018. [pristupljeno 16.12.2024.];46(3):194-209. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:983325

S. Gadžo, "The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal", Intertax, vol. 46, br. 3, str. 194-209, 2018. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:983325. [Citirano: 16.12.2024.]

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Podaci o radu
Naslov (engleski)The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal
AutorStjepan Gadžo
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
(Katedra za financijsko pravo)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak (engleski)
In this article, the author analyses the legal status of the so-called ‘nexus principle’, i.e. the requirement that a qualifying connection exists between the state exercising its taxing power on the one hand and taxable subject and/or taxable object on the other. It is argued that the nexus principle forms part of general international law of income tax jurisdiction, since it has attained the status of international custom. Put differently, international customary law prohibits income taxation in the absence of both personal and territorial nexus. In the light of the well- established methodology for ascertaining international customary law, support for such conclusion is found mainly in relevant norms of tax treaty law and domestic tax laws. Accordingly, the nexus principle may be considered as a keystone of international income tax law.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaIntertax
Brojčani podacivol. 46, br. 3, str. 194-209
p-ISSN0165-2826
URN:NBNurn:nbn:hr:118:983325
Datum objave publikacije2018
URL dokumentahttp://bib.irb.hr/931491
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2021-11-11 15:13:20