Exploring The Nexus Doctrine In International Tax Law

In an age when crossborder 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 amplsquonexusamprsquo. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time ampndash the question of how taxing rights on income generated from crossborder activities in the digital age should be allocated among jurisdic