Nexus Requirements for Taxation of Non-Residents’ Business Income

'Nexus Requirements for Taxation of Non-Residents' Business Income. A Normative Evaluation in the Context of the Global Economy' 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. Winner of the 2017 European Academic Tax Thesis Award, jointly awarded by the European Association of Tax Law Professors (EATLP) and the European Commission.