Tax nexus and jurisdiction in International and European Law

(2022) ISBN: [9789087227968], 265 pages, published

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Abstract
This book investigates the foundations of the jurisdiction to tax and the forms of nexus requirements in international and EU tax law.
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Traversa, E. (2022). Tax nexus and jurisdiction in International and European Law. IBFD Amsterdam. https://hdl.handle.net/2078.5/27621