03705nam 22007812 450 991078494520332120151005020621.01-107-20991-91-139-93126-11-282-72343-X97866127234380-511-77586-50-511-77662-40-511-77404-40-511-77297-10-511-77702-70-511-77510-5(CKB)2670000000032449(EBL)542776(OCoLC)654029383(SSID)ssj0000420753(PQKBManifestationID)11327799(PQKBTitleCode)TC0000420753(PQKBWorkID)10411656(PQKB)10566028(UkCbUP)CR9780511777028(Au-PeEL)EBL542776(CaPaEBR)ebr10406678(CaONFJC)MIL272343(MiAaPQ)EBC542776(EXLCZ)99267000000003244920100512d2010|||| uy| 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierInternational commercial tax /Peter Harris, David Oliver[electronic resource]Cambridge :Cambridge University Press,2010.1 online resource (xxxvi, 483 pages) digital, PDF file(s)Cambridge tax law seriesTitle from publisher's bibliographic system (viewed on 05 Oct 2015).0-521-85311-7 Includes bibliographical references 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.Cambridge tax law series.International business enterprisesTaxationLaw and legislationIncome taxForeign incomeDouble taxationInternational business enterprisesTaxationLaw and legislationGreat BritainIncome taxGreat BritainForeign incomeDouble taxationGreat BritainInternational business enterprisesTaxationLaw and legislation.Income taxForeign income.Double taxation.International business enterprisesTaxationLaw and legislationIncome taxForeign income.Double taxation343.04Harris Peter1964-1504527Oliver David(J. David B.),UkCbUPUkCbUPBOOK9910784945203321International commercial tax3759153UNINA