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Exploring the Nexus Doctrine In International Tax Law
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In an age when cross-border business transactions are increasingly effected 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 important and timely book is the most authoritative to date to discuss 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.
Ajit Kumar Singh - Personal Name
12 EXP aji
9789403533636
12 EXP aji
Book
English
Kluwer law international
2021
Netherlands
xxvii, 273p, 25cm
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