Behind State Company Nexus
Download Behind State Company Nexus full books in PDF, epub, and Kindle. Read online free Behind State Company Nexus ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : Ajit Kumar Singh |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 234 |
Release | : 2021-05-14 |
Genre | : Law |
ISBN | : 9403533641 |
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. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Author | : California |
Publisher | : |
Total Pages | : 284 |
Release | : 1963 |
Genre | : Corporations |
ISBN | : |
Author | : Jerome R. Hellerstein |
Publisher | : |
Total Pages | : 0 |
Release | : 1998 |
Genre | : Taxation |
ISBN | : 9780791336496 |
Author | : Edwin Black |
Publisher | : Dialog Press |
Total Pages | : 179 |
Release | : 2009-03-01 |
Genre | : History |
ISBN | : 091415317X |
Nazi Nexus is the long-awaited wrap-up in a single explosive volume that details the pivotal corporate American connection to the Holocaust. The biggest names and crimes are all there. IBM and its facilitation of the identification and accelerated destruction of the Jews; General Motors and its rapid motorization of the German military enabling the conquest of Europe and the capture of Jews everywhere; Ford Motor Company for its political inspiration; the Rockefeller Foundation for its financing of deadly eugenic science and the program that sent Mengele into Auschwitz; the Carnegie Institution for its proliferation of the concept of race science, racial laws, and the very mathematical formula used to brand the Jews for systematic destruction; and others.
Author | : Illinois. Governor |
Publisher | : |
Total Pages | : 498 |
Release | : 2007 |
Genre | : Budget |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 44 |
Release | : 1997 |
Genre | : Excise tax |
ISBN | : |
Author | : Ramez Naam |
Publisher | : Axon Press |
Total Pages | : 356 |
Release | : 2012-12-18 |
Genre | : Fiction |
ISBN | : 194294800X |
Book 1 of the Nexus Trilogy - Continued in Book 2: Crux In the near future, the experimental nano-drug Nexus can link humans together, mind to mind. There are some who want to improve it. There are some who want to eradicate it. And there are others who just want to exploit it. When a young scientist is caught improving Nexus, he's thrust over his head into a world of danger and international espionage - for there is far more at stake than anyone realizes. From the halls of academe to the halls of power, from the headquarters of an elite US agency in Washington DC to a secret lab beneath a top university in Shanghai, from the underground parties of San Francisco to the illegal biotech markets of Bangkok, from an international neuroscience conference to a remote monastery in the mountains of Thailand - Nexus is a thrill ride through a future on the brink of explosion. Shortlisted for the Arthur C Clarke Award Shortlisted for the Prometheus Award Shortlisted for the Kitschies Award An NPR Best Book of 2013! "Good. Scary good." - Wired "Provocative... A double-edged vision of the post-human."- The Wall Street Journal "A lightning bolt of a novel, with a sense of awe missing from a lot of current fiction."- Ars Technica "Starred Review. Naam turns in a stellar performance in his debut SF novel... What matters here is the remarkable scope and narrative power of the story."- Booklist "A superbly plotted high-tension technothriller ... full of delicious, thoughtful moral ambiguity ... a hell of a read."- Cory Doctorow "A gripping piece of near future speculation... all the grit and pace of the Bourne films."- Alastair Reynolds, author of Revelation Space "A sharp, chilling look at our likely future."- Charles Stross, author of Singularity Sky and Halting State "The most brilliant hard SF thriller I've read in years. Reminds me of Michael Crichton at his best."- Brenda Cooper, author of The Creative Fire "A rich cast of characters...the action scenes are crisp, the glimpses of future tech and culture are mesmerizing."- Publishers Weekly "Any old writer can take you on a roller coaster ride, but it takes a wizard like Ramez Naam to take you on the same ride while he builds the roller coaster a few feet in front of you."- John Barnes, author of Directive 51 "Michael Crichton-like."- SFX Magazine "An incredibly imaginative, action-packed intellectual romp!"- Dani Kollin, Prometheus Award-winning author of The Unincorporated Man "The only serious successor to Michael Crichton."- Scott Harrison, author of Archangel
Author | : Stephen Fishman |
Publisher | : NOLO |
Total Pages | : 300 |
Release | : 1997 |
Genre | : Business & Economics |
ISBN | : 9780873373678 |
The rules about who qualifies as an independent contractor are complicated and misclassification can result in severe fines and penalties from the IRS and other government agencies. Written by an attorney, this guide explains all the latest IRS rules in plain English, shows how to take advantage of the many financial benefits of hiring independent contractors, and provides independent contractor agreements as tear-outs and on disk. Illus.
Author | : A. J. Scott |
Publisher | : Routledge |
Total Pages | : 276 |
Release | : 2013-03-28 |
Genre | : Architecture |
ISBN | : 0415853249 |
First Published in 2006. Routledge is an imprint of Taylor & Francis, an informa company.
Author | : Jason Watson |
Publisher | : |
Total Pages | : 0 |
Release | : 2021 |
Genre | : One-person corporations |
ISBN | : |
"This is our ninth edition (2021-2022 Edition). How can I avoid self-employment taxes? This simple question was the inspiration for creating an article describing the benefits of an S Corporation. That original article, which was about four pages long, quickly became a series of knowledge base posts on the WCG website. The articles touched on basic topics such as how to elect S Corp status, shareholder payroll, reasonable salary determination and liability protection. Those broad topics demanded much more information, both horizontally by spanning into more related issues, and vertically by digging deeper into the granular yet riveting levels of the tax code..." --