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Book

Exploring the Nexus Doctrine In International Tax Law

Ajit Kumar Singh
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In an age when cross-border business transactions are increasingly effected 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.
Nomor Panggil12 EXP aji
PenulisAjit Kumar Singh
PenerbitKluwer Law International
Kolasixxvii, 273p, 25cm
BahasaEnglish
Klasifikasi12 EXP aji
ISBN/ISSN9789403533636
Edisi
Tanggal Terbit2021
TopikTax Law Study

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