Tax Nexus and Jurisdiction in International and EU Law. (Record no. 35646)
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| fixed length control field | 08569nam a22004933i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC30386270 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724115856.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2022 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087227975 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087227968 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC30386270 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL30386270 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1371144001 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KJE7105 .T39 2022 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.2404 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Traversa, Edoardo. |
| 245 10 - TITLE STATEMENT | |
| Title | Tax Nexus and Jurisdiction in International and EU Law. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2022. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (283 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | GREIT Series ; |
| Volume/sequential designation | v.15 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Title -- Copyright -- Foreword -- Chapter 1: Public International Law and Taxation: Nexus and Territoriality -- 1.1. Introduction -- 1.2. New concepts in international tax law -- 1.2.1. The concepts of single or full taxation -- 1.2.2. The concept of minimum taxation -- 1.3. Nexus/genuine link -- 1.3.1. Nexus and its different requirements, depending on the type of jurisdiction -- 1.3.1.1. Stricter requirements for enforcement -- 1.3.1.2. What is "enforcement"? -- 1.3.1.3. The rule against foreign revenue enforcement -- 1.3.2. Nexus and its different requirements, depending on the type of tax (and taxpayer) -- 1.3.3. The new territoriality -- 1.3.3.1. Territorial or extra-territorial -- 1.3.3.2. Market jurisdiction as a new nexus -- 1.3.3.3. New hybrid taxes enhancing market jurisdiction -- 1.4. Conclusions -- Chapter 2: The Market as a Tax Nexus: The Old, the New and the Unknown -- 2.1. Introduction -- 2.2. The "Old": Market-Based Approach to Nexus in the Pre-BEPS Era -- 2.2.1. Can the "market state" actually be a "source state"? -- 2.2.2. The benefits principle and the market -- 2.2.3. A view of the PE nexus in light of the supply-demand approach -- 2.2.4. Further examples of market-based source rules in tax treaties and domestic law -- 2.3. The "New": BEPS 2.0 and the Creation of a Taxing Right in the Market -- 2.3.1. BEPS 1.0 and the slow recognition of the role of the market -- 2.3.2. The market under Pillar One of BEPS 2.0 -- 2.3.3. Developing countries' response: Article 12B of the UN Model -- 2.4. Conclusions -- Chapter 3: Fundamental Tax Principles and the Role of Market States in the Digitalized Economy: Pillar One Proposal -- 3.1. Introduction -- 3.2. Setting the scene: Tax jurisdiction in the age of globalization and digitalization -- 3.3. Analytical framework of fair and efficient taxation. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.4. Content analysis of the OECD Blueprint and the impact of the October 2021 agreement and the Draft Model Rules -- 3.4.1. Analysis -- 3.4.1.1. Scope -- 3.4.1.2. Nexus -- 3.4.1.3. Revenue-sourcing rules -- 3.4.1.4. Tax base determinations -- 3.4.1.5. Profit allocation -- 3.4.1.6. Elimination of double taxation -- 3.4.2. Evaluation -- 3.5. Conclusions -- Chapter 4: Nexus for Transfer Pricing Purposes Before and After BEPS 2.0: From Form to Substance, and Back to Form? -- 4.1. Nexus for transfer pricing purposes before the Pillar One reform -- 4.2. Nexus for transfer pricing purposes with the Pillar One reform -- Chapter 5: Innovation and Taxation: A Fundamental Approach to Nexus in BEPS Actions 1 and 5 -- 5.1. Introduction -- 5.2. Innovation -- 5.2.1. The theory of innovation -- 5.2.2. Conflicting interests and economic growth -- 5.2.3. Innovation and market failure -- 5.3. Innovation and EU tax policy -- 5.4. BEPS Action 5 -- 5.4.1. The nexus requirement -- 5.4.2. Nexus as a reaction to profit shifting strategies through patent boxes -- 5.4.3. Nexus, trust and innovation policy -- 5.4.4. Nexus for input and output incentives -- 5.4.5. Nexus, corporate income tax rates and other reactions at the domestic level -- 5.4.6. Nexus and the demand side of innovation -- 5.4.7. Tax and non-tax output incentives -- 5.5. Nexus and BEPS Action 1 -- 5.5.1. Nexus for business taxation: Multilateralism versus bilateralism -- 5.5.2. Innovation -- 5.6. Digital economy, innovation and the UN Model -- 5.6.1. Reductions in the net return: Is there room for innovation policy? -- 5.6.1.1. Limits to the deductibility of expenses -- 5.6.1.2. Withholding taxes -- 5.6.2. Software within the scope of articles 12 and 12B -- 5.7. Conclusions. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 6: The (Re)allocation of Taxing Rights Following the 2021 Consensus on Pillar Two Blueprint: An Examination of its Causes and Effects -- 6.1. Introduction to the topic -- 6.2. Why GloBE? The story so far … -- 6.3. Goals and rationales of GloBE: Affinities and differences with BEPS 1.0 -- 6.4. GloBE's mechanics and their impact on the allocation of taxing rights -- 6.4.1. Taxing rights allocation under the income inclusion rule (IIR): Some observations -- 6.4.2. The (residual) allocation of taxing rights to source states through the undertaxed payments rule -- 6.4.3. The treaty-based rules: The switchover rule and the subject-to-tax rule -- 6.5. Key takeaways -- Chapter 7: Direct Taxation and the Future of EU Harmonization: Lessons from Past Experiences -- 7.1. Background issues on the notion of tax nexus -- 7.2. Constraints under EU (secondary) law -- 7.3. A wide notion of tax sovereignty, some examples from EU secondary legislation -- 7.3.1. The European Union's first draft of financial transaction tax -- 7.3.2. The Italian FTT -- 7.4. Extraterritoriality: Cause or effect of an unreasonable nexus? -- 7.5. Conclusion: The lessons from the past to reach a significant and sustained engagement with market jurisdictions -- Chapter 8: EU Law and Tax Nexus in Changing Times -- 8.1. Tax nexus: From past boundaries to present challenges -- 8.2. Stretching of tax nexus: A global trend -- 8.3. The EU legal constraints to the exercise of tax jurisdiction -- 8.4. Nexus in secondary EU tax law -- 8.5. Exploring possible avenues for reform of tax nexus in the European Union: An uphill climb -- Chapter 9: Tax Nexus and Jurisdiction in International and EU Law: Some Insights into EU Value Added Tax -- 9.1. Challenges with taxing jurisdiction in a digitalized world -- 9.2. The concept of nexus and EU VAT. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 9.3. New VAT rules in respect of digital platforms - going beyond tax jurisdiction? -- 9.4. Jurisdictional issues with services' supplies -- Chapter 10: Tax Nexus and EU Law: Lessons from the Customs Experience -- 10.1. Introduction: The relevance of customs duties for other taxes in the EU context -- 10.2. The "territorial nexus" in EU customs law: The entry into the single customs territory and the customs debt -- 10.3. The "extraterritorial nexus" in EU customs law: The notion of origin and its impact on the determination of the applicable tariff -- 10.4. Conclusions -- Chapter 11: The Reform of EU Own Resources from a Tax Nexus Perspective: Which Fiscal Federalism for the European Union? -- 11.1. Introduction -- 11.2. Tax nexus and EU integration: A conundrum with four dimensions -- 11.3. The EU own resources system: Origin and evolution -- 11.3.1. History -- 11.3.2. Legal basis: Article 311 of the Treaty on the Functioning of the European Union -- 11.3.3. Types of resources -- 11.4. The loose relationship between the own resources system and EU tax harmonization -- 11.5. A nexus perspective on the reform to the EU own resources system -- Other Titles in the GREIT Series. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book investigates the foundations of the jurisdiction to tax and the forms of nexus requirements in international and EU tax law. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation-Law and legislation-European Union countries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation-Law and legislation. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Traversa, Edoardo |
| Title | Tax Nexus and Jurisdiction in International and EU Law |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2022 |
| International Standard Book Number | 9789087227968 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | GREIT Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=30386270">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=30386270</a> |
| Public note | Click to View |
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