Nexus requirements for taxation of non-residents' business income : a normative evaluation in the context of the global economy / Stjepan Gadžo.

Originally presented as the author's thesis (doctoral--Sveučilište u Zagrebu, 2016).

Includes bibliographical references (page [339]-385).

Description based on print version record.

Cover -- 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 -- 2.2.7.3.1. 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

This 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.

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