عنوان

International commercial tax

978-0-521-85311-8

لاتين

انگليسي

e-uk---

Peter Harris, David Oliver

author

1964-

International commercial tax

Cambridge: New York

Cambridge University Press

2010

xxxvi, 483 p. :ill.; 24 cm

مرجع به حساب نمي آيد

Includes bibliographical references (p. 470-476) and index

Machine generated contents note: 1. Fundamentals and sources of international tax law; 2. The jurisdiction to tax; 3. Source country taxation; 4. Residence country taxation; 5. The limited scope of treaties; 6. Changes of source and residence; 7. Bilateral administrative issues

"Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues"--

International business enterprises--Taxation--Law and legislation

Income tax--Foreign income

Double taxation

International business enterprises--Taxation--Law and legislation--Great Britain

Income tax--Foreign income.--Great Britain

Double taxation--Great Britain

مولف

Harris, Peter

Oliver, David