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.

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Bibliographic Details
Main Author: Gadžo, Stjepan (Author)
Format: Electronic eBook
Language:English
Published: Amsterdam, The Netherlands : IBFD, 2018.
Series:Doctoral series ; 41.
Subjects:
Online Access: Full text (Wentworth users only)
Local Note:ProQuest Ebook Central