International Commercial Tax : a UK Perspective.

An introduction to international tax law that makes the technical and nuanced world of international taxation accessible.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Harris, Peter
Otros Autores: Oliver, David
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Leiden : Cambridge University Press, 2010.
Colección:Cambridge Tax Law Series
Temas:
International business enterprises > Taxation > Law and legislation.
Income tax > Foreign income.
Double taxation.
International business enterprises > Taxation > Law and legislation > Great Britain.
Income tax > Great Britain > Foreign income.
Double taxation > Great Britain.
Impôt sur le revenu > Revenus étrangers.
Double imposition.
Impôt sur le revenu > Grande-Bretagne > Revenus étrangers.
Double imposition > Grande-Bretagne.
Double taxation
Income tax > Foreign income
International business enterprises > Taxation > Law and legislation
Great Britain
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover; Half-title; Series-title; Title; Copyright; Contents; Preface; Abbreviations; Table of Cases; Table of statutes; Table of treaties; International Commercial Tax; 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; Conclusion; References; Index.

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