International commercial tax / Peter Harris.
By: Harris, Peter [author.]
.Contributor(s): ProQuest (Firm) [distributor.].Series: Cambridge tax law series: Publisher: Cambridge, United Kingdom : Cambridge University Press, 2020Edition: Second edition.Content type: text Media type: computer Carrier type: online resourceISBN: 9781108774994.Subject(s): International business enterprises -- Taxation -- Law and legislation | Income tax -- Foreign income | Double taxation | International business enterprises -- Taxation -- Law and legislation -- Great Britain | Double taxation -- Great BritainGenre/Form: Electronic books.DDC classification: 343.04 Online resources: Click here to access online | Item type | Current library | Class number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|
| ebook | House of Lords Library - Palace Online access | ELECTRONIC RESOURCES (Browse shelf(Opens below)) | Available | 2020-1702 |
Available via the Ebook Central platform.
Previous edition : 2010.
Fundamentals and sources of international tax law -- The jurisdiction to tax -- Source country taxation -- Residence country taxation -- The limited scope of treaties -- Changes of source and residence -- Bilateral administrative issues.
"It is a decade since the first edition of this book and it is with great regret that I have had to revise it without the watchful eye of my long-term colleague David Oliver. The course upon which this book is based continues to be taught at the Law Faculty of the University of Cambridge in essentially the same manner as it has since 2001. The publication of the first edition brought with it an increase in popularity of that course which has been maintained to the present day. More than ever international tax has been making headline news and its controversial nature shows no sign of abating. The book is still designed for postgraduate students and junior practitioners. It is more than an introduction to the subject. It challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. More senior tax practitioners and academics may also find it useful as a means of refreshing their understanding of the basics and the conceptual framework may challenge them to think more deeply about tax issues than they currently do. Given the ever-increasing importance of having a global perspective, and recent constitutional turmoil, this edition has been substantially revised to reduce the focus on the UK. Copious amounts of new material have been introduced (well over 60%), which brings with it a more balanced global view of developments"-- Provided by publisher.