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The Principle of Nexus or Genuine Link as a Keystone of International Income Tax Law: A Reappraisal

https://doi.org/10.54648/taxi2018022
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Taxation of the Digital Economy: an Evaluation of the Nigerian Approach in the Global Context
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Digitalization of the Global Economy and the OECD Reform of MNE’s Corporate Income Tax: Background, Challenges, and Issues
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Enhanced Cooperation and European Tax Law
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Copyright Page
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Dedication
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Series Editors’ Preface
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Preface
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List of Abbreviations
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Introduction
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Various Forms of Differentiation and Majority Voting as an Alternative
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Experience with Enhanced Cooperation—Success and Failure
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The Law-making Procedure
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Enhanced Cooperation and its Impact on the European Internal Market—Art 326 of the TFEU
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The Rights and Obligations of Non-participating Member States
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Conclusions and Outlook
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Taxing Profit in a Global Economy
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Copyright Page
inferred← citeshttps://doi.org/10.1093/oso/9780198808060.002.0004openalex-snapshot
Preface
inferred← citeshttps://doi.org/10.1093/oso/9780198808060.002.0007openalex-snapshot
Biographies of Authors
inferred← citeshttps://doi.org/10.1093/oso/9780198808060.003.0001openalex-snapshot
Introduction
inferred← citeshttps://doi.org/10.1093/oso/9780198808060.003.0002openalex-snapshot
Key Issues in Taxing Profit
inferred← citeshttps://doi.org/10.1093/oso/9780198808060.003.0003openalex-snapshot
The Current International Tax Regime
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Fundamental Reform Options
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Basic Choices in Considering Reform
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Residual Profit Allocation by Income
inferred← citeshttps://doi.org/10.1093/oso/9780198808060.003.0007openalex-snapshot
Destination-Based Cash Flow Taxation
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Personal and Business Level Taxes in a Small Open Economy
inferred← citeshttps://doi.org/10.1093/oso/9780198808060.005.0002openalex-snapshot
The Algebra of the RPAI
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Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0
inferred← citeshttps://doi.org/10.18601/16926722.n24.09openalex-snapshot
Colombian Tax Bill – Significant Economic Presence
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Does Customary International Tax Law Exist?
inferred← citeshttps://doi.org/10.2139/ssrn.4894870openalex-snapshot
CORPORATE TAX EVASION AND THE ROLE OF PROFESSIONALS IN JULIUS BAER
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EU Bibliography
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Concierto Económico Vasco aplicado a la pesca en aguas internacionales. El caso de los buques atuneros congeladores
inferred← citeshttps://doi.org/10.5040/9781509964048openalex-snapshot
The Power to Tax in Europe
inferred← citeshttps://doi.org/10.59403/16bcqe8openalex-snapshot
Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation
inferred← citeshttps://doi.org/10.59403/20cmn1a002openalex-snapshot
Chapter 1: Substantive Multilateralism in the Context of the MLI
inferred← citeshttps://doi.org/10.59403/2a7ytw1007openalex-snapshot
Chapter 7: Revised Attribution of Taxing Right for Independent Services and Employment Income: Withholding Taxes on Non-Resident Taxpayers
inferred← citeshttps://doi.org/10.59403/3gfx4ac011openalex-snapshot
Chapter 11: Some Thoughts on Jurisdiction and Nexus
inferred← citeshttps://doi.org/10.59403/3h9cbv4openalex-snapshot
Pillar Two and BEFIT: Shocks and Opportunities for the EU Internal Market
inferred← citeshttps://doi.org/10.59403/3r1d3ah002openalex-snapshot
Chapter 2: The Market as a Tax Nexus: The Old, the New and the Unknown
inferred← citeshttps://doi.org/10.59403/3r1d3ah007openalex-snapshot
Chapter 7: Direct Taxation and the Future of EU Harmonization: Lessons from Past Experiences
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Principal Purpose Test and Customary International Law: A Note of Caution
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