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Thesis
La compétence fiscale [Jurisdiction to Tax]
(2016)
  • Andreas Kallergis
Abstract
  • Ph.D. thesis (supervisor Prof. Ludovic Ayrault) defended on 14 December 2016.
  • Grade: summa cum laude.
  • Awards: Honourable mention at the 2017 Mitchell B. Carroll Prize of the International Fiscal Association; 2017 International Law Association Thesis Award (French branch); 2017 French Court of Auditors Special Award; 2017 Sorbonne Tax Thesis Award; 2017 Pantheon-Sorbonne University Thesis Award; Dalloz publisher Award 2017 (Nouvelle bibliothèque de thèses 2018)
Keywords
  • Power,
  • sovereignty,
  • state,
  • power to tax,
  • jurisdiction to tax,
  • tax nexus,
  • extraterritoriality,
  • territorial taxation
Publication Date
December 14, 2016
Degree
Ph.D.
Field of study
Tax Law
Department
Sorbonne Tax Law Department/ IRJS, Pantheon-Sorbonne University
Advisor
Ludovic Ayrault
Citation Information
Andreas Kallergis. "La compétence fiscale [Jurisdiction to Tax]" (2016)
Available at: http://works.bepress.com/andreas_kallergis/2/
Creative Commons license
Creative Commons License
This work is licensed under a Creative Commons CC_BY-NC-ND International License.