Nexus Requirements for Taxation of Non-residents' Business Income

Download or read book Nexus Requirements for Taxation of Non-residents' Business Income written by Stjepan Gadžo and published by . This book was released on 2018 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.