Compare Books

没有要比较的商品。

最近查看

The Concept of Permanent Establishment in the Insurance Business

首页 >
New Releases >
Taxation >
Exploring the Nexus Doctrine In International Tax Law

Exploring the Nexus Doctrine In International Tax Law

作者： Ajit Kumar Singh
出版商： Kluwer Law International
ISBN: 9789403533636
出版时间 May 2021
规格： Hardback
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥864.50

￥838.57 Save ￥25.94 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
Exploring the Nexus Doctrine in International Tax Law examines the concepts of territorial nexus for jurisdictional tax apportionment and brings into sharp focus the emerging economic connection as a jurisprudential justification for taxing non-residents’ income. In an age when cross-border business transactions are increasingly affected 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.

What’s in this book:

Exposing an urgently needed missing link in the international source rule literature and taking a giant step towards solving the thorny question of appropriate tax apportionment, the book written by Dr Ajit Kumar Singh ¿ 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 international 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 thorough historical exposition of strict territorial nexus as a normative principle of source taxation, with a detailed scrutiny of the linkages of the nexus principle with classical theoretical precincts such as benefit, neutrality and international equity theories.

How this will help you:

The book sheds light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided, and it is a compulsory read not only for the law students of Indian and other universities and their researchers but also for the tax practitioners who wish to foster a better understanding of the constitutional doctrine of extraterritoriality or due process in the context of source rule jurisprudence. 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.
About the Author

Table of Contents

Foreword

Preface

List of Abbreviations

Acknowledgement

Chapter 1

Introduction: The Politics of Taxation

Chapter 2

Historical Evolution of the Source Rule and Its Theoretical Underpinnings

Chapter 3

The Nexus Debate in Treaty Structures: A Comparative Critique of the OECD and UN Models

Chapter 4

Strict Territorial Nexus and the Principles of International Law

Chapter 5

Territorial Nexus and Constitutionality

Chapter 6

Conclusion: Retrospective Amendments, Fairness and More Politics

Bibliography

Table of Cases

Table of Statutes

Table of Treaties and Conventions

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,325.00

￥3,225.25 Save ￥99.75 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,425.00

￥1,282.50 Save ￥142.50 (10%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,401.00

￥3,060.90 Save ￥340.10 (10%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,166.00

￥1,949.40 Save ￥216.60 (10%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,180.00

￥3,762.00 Save ￥418.00 (10%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,976.00

￥1,916.72 Save ￥59.28 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,375.00

￥2,303.75 Save ￥71.25 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥3,038.10

￥2,946.96 Save ￥91.14 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,700.85

￥2,619.82 Save ￥81.03 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥467.40

￥453.38 Save ￥14.02 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Company Law Handbook, 25th Edition: List Price: ￥4,275.00

￥4,146.75 Save ￥128.25 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,565.00

￥2,488.05 Save ￥76.95 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Exploring the Nexus Doctrine In International Tax Law

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Exploring the Nexus Doctrine In International Tax Law

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title