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101 0 $aeng
135   $aur|||||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aInternational commercial tax /$fPeter Harris, David Oliver$b[electronic resource]
210  1$aCambridge :$cCambridge University Press,$d2010.
215   $a1 online resource (xxxvi, 483 pages) $cdigital, PDF file(s)
225 1 $aCambridge tax law series
300   $aTitle from publisher's bibliographic system (viewed on 05 Oct 2015).
311   $a0-521-85311-7 
320   $aIncludes bibliographical references and index.
327   $aMachine 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.
330   $aInspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
410  0$aCambridge tax law series.
606   $aInternational business enterprises$xTaxation$xLaw and legislation
606   $aIncome tax$xForeign income
606   $aDouble taxation
606   $aInternational business enterprises$xTaxation$xLaw and legislation$zGreat Britain
606   $aIncome tax$zGreat Britain$xForeign income
606   $aDouble taxation$zGreat Britain
615  0$aInternational business enterprises$xTaxation$xLaw and legislation.
615  0$aIncome tax$xForeign income.
615  0$aDouble taxation.
615  0$aInternational business enterprises$xTaxation$xLaw and legislation
615  0$aIncome tax$xForeign income.
615  0$aDouble taxation
676   $a343.04
700   $aHarris$b Peter$f1964-$01504527
702   $aOliver$b David$g(J. David B.),
801  0$bUkCbUP
801  1$bUkCbUP
906   $aBOOK
912   $a9910784945203321
996   $aInternational commercial tax$93759153
997   $aUNINA