Exploring the Nexus Doctrine In International Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Exploring the Nexus Doctrine In International Tax Law write by Ajit Kumar Singh. This book was released on 2021-05-14. Exploring the Nexus Doctrine In International Tax Law available in PDF, EPUB and Kindle. 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. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Nexus Requirements for Taxation of Non-residents' Business Income
Nexus Requirements for Taxation of Non-residents' Business Income - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Nexus Requirements for Taxation of Non-residents' Business Income write by Stjepan Gadžo. This book was released on 2018. Nexus Requirements for Taxation of Non-residents' Business Income available in PDF, EPUB and Kindle. Winner of the 2017 European Academic Tax Thesis Award, jointly awarded by the European Association of Tax Law Professors (EATLP) and the European Commission.0 0This book explores one of the most fundamental issues of international tax law: the conditions under which a state may assert a taxing claim over business income derived by a person who is neither its national nor its resident. The term "nexus" or "genuine link" is commonly used in international tax scholarship to describe such basic requirements for the exercise of income tax jurisdiction. When it comes to non-residents, income tax is intimately connected to the notion of "source", in that every state has the right to tax income derived from sources located within its territory.0 The main purpose is to analyse the appropriateness of different nexus norms used by states in the taxation of non-resident business income.
The Nexus Standard and Its Implications for International Tax Competition and Soft Law
The Nexus Standard and Its Implications for International Tax Competition and Soft Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Nexus Standard and Its Implications for International Tax Competition and Soft Law write by Huaning Li. This book was released on 2020. The Nexus Standard and Its Implications for International Tax Competition and Soft Law available in PDF, EPUB and Kindle. This dissertation investigates the importance of the nexus approach to international taxation. The nexus approach was first adopted in Action 5 of the G20/OECD Base Erosion and Profit Shifting (BEPS) Project and has since been implemented as a minimum standard through the BEPS Inclusive Framework. It requires a country to apply preferential taxation of income from patent and patent-like intellectual property (IP) under patent box regimes only to the amount that has a nexus with that country. Drawing on the existing literature and a case study of 10 countries that have adopted the nexus standard, this dissertation makes two central claims. First, in term of the technical nature, the nexus standard is more effective than earlier, failed OECD harmful tax competition measures because it sets minimum standard, developed by consensus, and effectively implemented, to regulate international tax competition for patent income. Professor Dagans tax competition theory also supports its effectiveness in combating harmful tax competition. Second, in term of the legal nature, the nexus standard is a unique category of soft law in international taxation because it has a built-in enforcement mechanism. The dissertation seeks to contribute to the literature on international tax competition and soft law in international taxation. First, it confirms Professor Dagans tax competition theory which seeks to solve harmful tax competition problem. Dagans theory posits that a common and transparent standard can overcome market failures characteristic of decentralized tax competition, which are inherently harmful. The nexus standard is such a common and transparent tax competition standard that has proven to be effective. It also advances her theory by showing the feasibility of setting up such a standard through soft law strategy. Second, this dissertation contributes to the literature on soft law in international taxation by demonstrating that soft law can induce compliance from countries and eliminate harmful tax competition in the same way that hard law might induce compliance. More importantly, it shows for soft law to have coercive force in international taxation especially in areas with obvious distribution consequences, both the process of creating the instrument and the mechanisms for monitoring compliance are critical.
Advanced Introduction to International Tax Law
Advanced Introduction to International Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Advanced Introduction to International Tax Law write by Reuven S. Avi-Yonah. This book was released on 2015-02-27. Advanced Introduction to International Tax Law available in PDF, EPUB and Kindle. 'Avi-Yonah's Advanced Introduction to International Taxation Law is a compact and accessible guide to the field. In effect, he has given us two books in one. The first is a very useful general guide to the basics of the rules and how they work in practice, with illuminating international comparisons to the often distinctive U.S. rules. The second is a clear and spirited defense of Avi-Yonah's particular views about international tax policy. These do not attract consensus in the field - nor do anyone else's views - but they can help stimulate further thinking about these complicated and important issues.'- Daniel Shaviro, New York University, USAdvanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax.Systems of taxation deviate between jurisdictions and contrasting, income based levies on both individuals and enterprises are implemented depending on the nature or source of income. This dynamic book explores the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as acting as an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes.
International Law of Taxation
International Law of Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Law of Taxation write by Peter Hongler. This book was released on . International Law of Taxation available in PDF, EPUB and Kindle. Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
