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| 001 | EBC6176401 | ||
| 003 | MiAaPQ | ||
| 005 | 20240724114210.0 | ||
| 006 | m o d | | ||
| 007 | cr cnu|||||||| | ||
| 008 | 240724s2018 xx o ||||0 eng d | ||
| 020 |
_a9789087224493 _q(electronic bk.) |
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| 020 | _z9789087224486 | ||
| 035 | _a(MiAaPQ)EBC6176401 | ||
| 035 | _a(Au-PeEL)EBL6176401 | ||
| 035 | _a(OCoLC)1041512540 | ||
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| 050 | 4 |
_aK4505 _b.G336 2018 |
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| 082 | 0 | _a330 | |
| 100 | 1 | _aGadzo, Stjepan. | |
| 245 | 1 | 0 |
_aNexus Requirements for Taxation of Non-Residents' Business Income : _bA Normative Evaluation in the Context of the Global Economy. |
| 250 | _a1st ed. | ||
| 264 | 1 |
_aAmsterdam : _bIBFD Publications USA, Incorporated, _c2018. |
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| 264 | 4 | _c©2018. | |
| 300 | _a1 online resource (409 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 490 | 1 |
_aIBFD Doctoral Series ; _vv.41 |
|
| 505 | 0 | _aCover -- Title -- IBFD Doctoral Series -- Copyright -- Acknowledgements -- Preface -- Chapter 1: General Introduction -- 1.1. Background to the problem -- 1.2. Aim of the book -- 1.3. Relevance of the research -- 1.4. Methodology -- 1.5. Delimitations of the research -- 1.6. Outline of the book -- 1.7. Terminology -- Chapter 2: Legal Fundamentals of Income Tax Jurisdiction -- 2.1. State jurisdiction under international law -- 2.1.1. State sovereignty: The Bedrock principle of international law -- 2.1.2. Jurisdiction as an aspect of state sovereignty -- 2.1.3. Principles of jurisdiction: Lotus doctrine as a starting point -- 2.1.4. Principles of jurisdiction: Customary international law -- 2.1.5. "Sufficient connection" requirement -- 2.2. General international law of tax jurisdiction -- 2.2.1. Notion of tax jurisdiction -- 2.2.2. Theory of "unlimited" tax jurisdiction -- 2.2.3. Excursus: A sovereign state as a "tax state" -- 2.2.4. Tax nexus as a prerequisite for the exercise of substantive income tax jurisdiction: A review of the literature -- 2.2.5. Finding evidence of customary law of income tax jurisdiction -- 2.2.6. Is the nexus requirement a norm of customary international law? -- 2.2.6.1. Tax treaties as a starting point -- 2.2.6.2. Domestic income tax law: Proving opinio juris -- 2.2.6.2.1. Justification to tax as the main issue -- 2.2.6.2.2. Justification to tax on an international plane -- 2.2.6.3. Domestic case law: Confirming the status of the nexus requirement -- 2.2.7. Does customary international law define the criteria reflecting a nexus? -- 2.2.7.1. Nationality criterion -- 2.2.7.1.1. Nationality of natural persons (individuals) -- 2.2.7.1.2. Nationality of juristic persons -- 2.2.7.2. Residence criterion -- 2.2.7.2.1. Residence of natural persons -- 2.2.7.2.2. Residence of juristic persons -- 2.2.7.3. Source criterion. | |
| 505 | 8 | _a2.2.7.3.1. Source rules and customary international law -- 2.3. Summary -- Chapter 3: Nexus Requirements in Domestic Tax Law -- 3.1. Preliminary remarks -- 3.1.1. Why a domestic law perspective? -- 3.1.2. Clarification of the unit of comparison: On the notion of "business income" -- 3.1.3. Selection and grouping of countries -- 3.2. Model 1: Usage of the PE concept as defined intax treaty models -- 3.2.1. An illustration: Taxation of non-residents' business income in Croatia -- 3.2.1.1. PE concept in the Croatian Profit Tax Act -- 3.2.1.2. Special rules on services income -- 3.2.1.3. Taxation of business income of non-resident individuals under the Income Tax Act -- 3.3. Model 2: Usage of the PE concept defined substantially different than in tax treaty models -- 3.3.1. An illustration: PE concept under German tax law -- 3.3.1.1. PE concept in the German Fiscal Code -- 3.3.1.2. Usage of "permanent representatives" by non-residents: Secondary nexus test -- 3.3.1.3. Special rules for professional services -- 3.4. Model 3: General irrelevance of a fixed place of business -- 3.4.1. Taxation of foreign taxpayers' business income under US domestic law -- 3.4.1.1. What is "income effectively connected with a US trade or business (ECI)"? -- 3.4.2. Taxation of non-residents under Indian domestic law -- 3.4.2.1. What is "business connection in India"? -- 3.4.2.2. Special rules for fees for technical services -- 3.5. Model 4: Reliance on withholding tax at source -- 3.5.1. Taxation of non-residents' business income under Brazilian domestic law -- 3.5.1.1. Taxation of non-resident legal entities: Cases of carrying on business via Brazilian branches, agents and business units -- 3.5.1.2. Taxation of non-resident legal entities: Withholding regime -- 3.6. Summary -- Chapter 4: Nexus Requirements in Tax Treaty Law -- 4.1. Preliminary remarks. | |
| 505 | 8 | _a4.1.1. Clarifying the notion and purpose of tax treaties -- 4.1.2. Model tax treaties and the influence of the OECD Model -- 4.1.3. Interpretation of tax treaties -- 4.2. Allocation of rights to tax business income under the OECD Model: Use of the PE nexus -- 4.3. Article 5 of the OECD Model: Definition of the PE concept in a tax treaty context -- 4.4. Policy behind the use of the PE nexus -- 4.5. Clarification of PE requirements in DTTs based on the OECD Model -- 4.5.1. Requirements for a basic rule PE: Article 5(1) of the OECD Model -- 4.5.1.1. When does a place of business exist? -- 4.5.1.2. When is a place of business "fixed"? -- 4.5.1.2.1. Geographic element: The location test -- 4.5.1.2.2. Temporal element: The duration test -- 4.5.1.3. When is the taxpayer's business carried on "through the fixed place"? -- 4.5.1.4. The control test: The taxpayer's power of disposal over a place of business -- 4.5.1.5. Alternative classification of the elements inherent to the basic rule PE -- 4.5.2. Requirements for an "agency PE": Article 5(5) and article 5(6) of the OECD Model -- 4.5.2.1. Subjective scope of the agency PE rule -- 4.5.2.2. What kind of agent activity is sought? -- 4.5.2.2.1. Agent's authority to conclude contracts in the name of the taxpayer's enterprise -- 4.5.2.2.2. Habitual exercise of agent authority -- 4.5.2.3. Who are "independent agents"? -- 4.5.2.3.1. Legal and economic independence of the agent -- 4.5.2.3.2. Acting in the ordinary course of business -- 4.5.2.4. Alternative classification of the elements inherent to the agency PE: Skaar's analysis -- 4.6. Deviations from the OECD PE definition in tax treaty practice -- 4.6.1. Services PEs -- 4.6.1.1. Services PEs in the UN Model -- 4.6.1.2. Services PEs in the OECD Commentary -- 4.6.1.3. Services PEs in treaty practice -- 4.6.2. Insurance PEs. | |
| 505 | 8 | _a4.6.3. Some other deviations from the OECD Model: The "substantial equipment PE" and the "offshore PE" -- 4.6.4. Requirement for a fixed base: The former article 14of the OECD Model -- 4.7. Alternative nexus requirements in the OECD Model -- 4.7.1. Income derived from international traffic: Article 8 of the OECD Model -- 4.7.2. Directors' fees: Article 16 of the OECD Model -- 4.7.3. Income of artistes and sportsmen: Article 17 of the OECD Model -- 4.7.4. Use of a special "time threshold" for income related to personal services: Article 14(1)(b) of the UN Model -- 4.8. Summary -- Chapter 5: Setting the Framework for Normative Analysis -- 5.1. Tax equity -- 5.1.1. Starting point: Tax equity in a domestic setting -- 5.1.2. Equity in an international context: Inter-taxpayer vs inter-nation equity -- 5.1.3. Role and content of inter-nation equity -- 5.1.4. What does tax equity require in relation to the nexus issue? -- 5.2. Tax efficiency -- 5.2.1. Benchmarks of tax efficiency in an international setting -- 5.2.2. What does tax efficiency require in relation to the nexus issue? -- 5.3. Administrability -- 5.3.1. Administrability in the international arena and the nexus issue -- 5.4. Summary -- Chapter 6: Nexus Norms in the Context of the Global Economic Environment -- 6.1. The interaction between globalization and a "tax state" -- 6.2. At the heart of the problem: Usage of time-honoured nexus norms in the new economic landscape -- 6.3. Cross-border trade in services -- 6.3.1. Types of cross-border service and the tax nexus issue -- 6.3.1.1. Second type of cross-border service: "Consumption abroad" -- 6.3.1.2. First type of cross-border service: "Cross-border trade" -- 6.3.1.3. Third type of cross-border service: "Commercial presence" -- 6.3.1.4. Fourth type of cross-border service: "Presence of natural persons". | |
| 505 | 8 | _a6.3.2. Growth in cross-border services supply as a challenge for current nexus norms: A policy perspective -- 6.4. Advent and expansion of electronic commerce -- 6.4.1. E-commerce and the nexus issue -- 6.4.2. Application of nexus requirements embodied in international tax law de lege lata to the taxation of e-commerce income -- 6.4.2.1. Tax treaty law level -- 6.4.2.2. Domestic law level -- 6.4.3. Policy perspective: Is there a need for a new nexus in the context of the digital economy? -- 6.5. Proliferation of multinational companies -- 6.5.1. Why do MNCs exist? -- 6.5.2. Taxation of MNCs' profits as the focal point of academic and policy debates -- 6.5.3. MNCs' tax planning and the nexus issue -- 6.5.3.1. Commissionaire arrangements -- 6.5.3.2. Fragmentation of MNCs' activities in source countries -- 6.5.4. Policy perspective: Misalignment between the PE nexus and MNCs' business activities -- 6.6. Summary -- Chapter 7: Evaluation of Nexus Norms De Lege Lata and Reform Proposals on the Basis of Normative Standards -- 7.1. Appropriateness of the PE nexus -- 7.1.1. Normative evaluation of the PE nexus as defined in the OECD Model Tax Convention -- 7.1.1.1. Equity perspective -- 7.1.1.2. Efficiency perspective -- 7.1.1.3. Administrability perspective -- 7.1.2. Significance of other PE definitions -- 7.1.2.1. Examination of the services PE clause -- 7.1.2.2. Examination of domestic PE definitions -- 7.2. Appropriateness of other nexus requirements de lege lata -- 7.2.1. Relevance of broad domestic concepts such as "income effectively connected with a US trade or business" or "business connection in India" -- 7.2.2. Relevance of withholding tax imposed under the domestic laws of some countries -- 7.3. Analysis of reform proposals. | |
| 505 | 8 | _a7.3.1. First option: A modest redefinition of the PE nexus in tax treaty law as envisaged in the OECD Base Erosion and Profit Shifting (BEPS) Project. | |
| 520 | _aThis book contains a critical evaluation of the nexus requirements for the taxation of non-residents' business income enshrined in the current rules of international tax law and provides a proposal that is more aligned with international tax policy benchmarks. | ||
| 588 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic 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 | _aIncome tax-Law and legislation. | |
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aGadzo, Stjepan _tNexus Requirements for Taxation of Non-Residents' Business Income _dAmsterdam : IBFD Publications USA, Incorporated,c2018 _z9789087224486 |
| 797 | 2 | _aProQuest (Firm) | |
| 830 | 0 | _aIBFD Doctoral Series | |
| 856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176401 _zClick to View |
| 999 |
_c17564 _d17564 |
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