Skip to main content

Nexus for corporate income taxes in the international context: what can be learned from current developments in US state taxation?

Miller, A., 2010. Nexus for corporate income taxes in the international context: what can be learned from current developments in US state taxation? In: Society of Legal Scholars Conference 2009, September 2009, Keele University, England. (Unpublished)

Full text available as:

[img]
Preview
PDF
AMillerTaxNexusArticle.pdf - Submitted Version

214kB

Official URL: http://www.legalscholars.ac.uk/archive/keele-confe...

Abstract

In order to justify taxation of a person, a country must establish that some connection exists between that country and that person. The international standard for nexus for taxing business profits, permanent establishment, was developed before the widespread globalisation of business. It is now subject to widely varying interpretations, creating uncertainty. The paper examines whether proposals before Congress for partial codification of nexus for US state tax purposes might have assisted in the resolution of some recent international cases and whether the proposals might usefully be adopted internationally.

Item Type:Conference or Workshop Item (Paper)
Group:Bournemouth University Business School
ID Code:15419
Deposited By: Mrs Angharad Miller
Deposited On:30 Jun 2010 15:57
Last Modified:14 Mar 2022 13:33

Downloads

Downloads per month over past year

More statistics for this item...
Repository Staff Only -