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.

Sonraí bibleagrafaíochta
Príomhchruthaitheoir: Gadžo, Stjepan (Údar)
Formáid: Licensed eBooks
Teanga:Béarla
Foilsithe / Cruthaithe: Amsterdam, The Netherlands : IBFD, 2018.
Sraith:Doctoral series ; 41.
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