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Scientific paper - Original scientific paper
The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal
Intertax, 46 (2018), 3; 194-209. urn:nbn:hr:118:983325
Gadžo, Stjepan

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Gadžo, S. (2018). The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal. Intertax, 46. (3), 194-209. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:983325

Gadžo, Stjepan. "The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal." Intertax, vol. 46, no. 3, 2018, pp. 194-209. https://urn.nsk.hr/urn:nbn:hr:118:983325

Gadžo, Stjepan. "The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal." Intertax 46, no. 3 (2018): 194-209. https://urn.nsk.hr/urn:nbn:hr:118:983325

Gadžo, S. (2018) 'The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal', Intertax, 46(3), pp. 194-209. Available at: https://urn.nsk.hr/urn:nbn:hr:118:983325 (Accessed 25 November 2024)

Gadžo S. The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal. Intertax [Internet]. 2018 [cited 2024 November 25];46(3):194-209. Available at: https://urn.nsk.hr/urn:nbn:hr:118:983325

S. Gadžo, "The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal", Intertax, vol. 46, no. 3, pp. 194-209, 2018. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:118:983325. [Accessed: 25 November 2024]

Metadata
Title (english)The Principle of ‘Nexus’ or ‘Genuine Link’ as a Keystone of International Income Tax Law: A Reappraisal
AuthorStjepan Gadžo
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
In this article, the author analyses the legal status of the so-called ‘nexus principle’, i.e. the requirement that a qualifying connection exists between the state exercising its taxing power on the one hand and taxable subject and/or taxable object on the other. It is argued that the nexus principle forms part of general international law of income tax jurisdiction, since it has attained the status of international custom. Put differently, international customary law prohibits income taxation in the absence of both personal and territorial nexus. In the light of the well- established methodology for ascertaining international customary law, support for such conclusion is found mainly in relevant norms of tax treaty law and domestic tax laws. Accordingly, the nexus principle may be considered as a keystone of international income tax law.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleIntertax
Numberingvol. 46, no. 3, pp. 194-209
p-ISSN0165-2826
URN:NBNurn:nbn:hr:118:983325
Publication2018
Document URLhttp://bib.irb.hr/931491
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-11-11 15:13:20