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