International commercial tax / Peter Harris, David Oliver.
2010
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Details
Author
Title
International commercial tax / Peter Harris, David Oliver.
Added Author
Imprint
Cambridge : Cambridge University Press, 2010.
Description
1 online resource (xxxvi, 483 pages) : digital, PDF file(s).
Series
Cambridge tax law series.
Formatted Contents Note
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.
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.
Note
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
Location
WWW
Available in Other Form
Print version:
Linked Resources
Alternate Title
Cambridge Core.
Language
English
ISBN
9780511777028 ebook
9780521853118 (hardback)
9780521853118 (hardback)
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