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Title International Commercial Tax / Peter Harris, David Oliver
Published Cambridge : Cambridge University Press, 2010
Online access available from:
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Description 1 online resource (520 pages)
Series Cambridge Tax Law Series
Cambridge books online
Cambridge tax law series.
Contents 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
Summary 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
Notes Available through Cambridge books online SHEDL trial from 9th January 2012 to 9th July 2012
Title from publishers bibliographic system (viewed on 22 Dec 2011)
Bibliography Includes bibliographical references (pages 470-476) and index
Subject Double taxation -- Great Britain.
Double taxation.
Income tax -- Foreign income.
Income tax -- Great Britain -- Foreign income.
International business enterprises -- Taxation -- Law and legislation -- Great Britain.
International business enterprises -- Taxation -- Law and legislation.
Form Electronic book
Author Harris, Peter, 1964-
Oliver, David (J. David B.)
ISBN 0511776624 (electronic bk.)
0511777027 (ebook)
0521853117 (hardback)
9780511776625 (electronic bk.)
9780511777028 (ebook)
9780521853118 (hardback)