000			03215cam a2200421 i 4500
003			UK-LoPHL
005			20210129155128.0
007			cr_|||||||||||
008			210129s2020 xxu ob 000 0 eng
010			_a 2019042611
020			_a9781108774994 _qebook
020			_z9781108477819 _qhardback
040			_aDLC _beng _cDLC _dUK-LoPHL _erda
043			_ae-uk---
082	0	0	_a343.04
100	1		_aHarris, Peter, _d1964- _eauthor. _9122986
245	1	0	_aInternational commercial tax / _cPeter Harris.
250			_aSecond edition.
264		1	_aCambridge, United Kingdom : _bCambridge University Press, _c2020.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	1		_aCambridge tax law series
500			_aAvailable via the Ebook Central platform.
500			_aPrevious edition : 2010.
505	0		_aFundamentals 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.
520			_a"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"-- _cProvided by publisher.
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation. _960220
650		0	_aIncome tax _xForeign income. _9122987
650		0	_aDouble taxation. _960221
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation _zGreat Britain. _9122989
650		0	_aDouble taxation _zGreat Britain. _9122988
655			_aElectronic books.
710	2		_aProQuest (Firm), _edistributor. _912936
830		0	_aCambridge tax law series. _9122990
856	4	0	_ahttps://ebookcentral.proquest.com/lib/parliamentuk/detail.action?docID=6144345 _zClick here to access online
942			_2ddc _n0 _cEBOOK
999			_c77347 _d77347