Publication

2021-05-14 - Kluwer Law International

Language

English

Word Count

78,000 words, Guess

Page Count

312 pages

Physical Format

Hardcover

Identifiers

Classifications

  • LCCK4505.S56 2021

Description

This book examines the concepts of territorial nexus for jurisdictional tax apportionment and brings into sharp focus the emerging economic connection as a jurisprudential justification for taxing non-residents' income. In an age when cross-border business transactions are increasingly affected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of 'nexus'. This book discusses one of the major tax topics of our time - the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions.

Subjects

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