Exploring the Nexus Doctrine In International Tax Law

the long version

This book 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 book discusses 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.