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International Commercial Tax /
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 transacti...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge :
Cambridge University Press,
2010.
|
| Colección: | Cambridge books online.
Cambridge tax law series. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a International Commercial Tax / |c Peter Harris, David Oliver. |
| 260 | |a Cambridge : |b Cambridge University Press, |c 2010. | ||
| 300 | |a 1 online resource (520 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 1 | |a Cambridge Tax Law Series | |
| 500 | |a Title from publishers bibliographic system (viewed on 22 Dec 2011). | ||
| 500 | |a Available through Cambridge books online SHEDL trial from 9th January 2012 to 9th July 2012. | ||
| 520 | |a 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. | ||
| 504 | |a Includes bibliographical references (pages 470-476) and index. | ||
| 505 | 0 | |a 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. | |
| 546 | |a English. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Income tax |x Foreign income. | |
| 650 | 0 | |a Double taxation. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |z Great Britain. | |
| 650 | 0 | |a Income tax |z Great Britain |x Foreign income. | |
| 650 | 0 | |a Double taxation |z Great Britain. | |
| 650 | 6 | |a Impôt sur le revenu |x Revenus étrangers. | |
| 650 | 6 | |a Double imposition. | |
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| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 651 | 7 | |a Great Britain |2 fast | |
| 700 | 1 | |a Harris, Peter. | |
| 700 | 1 | |a Oliver, David. | |
| 776 | 0 | 8 | |i Print version: |z 9780521853118 |
| 830 | 0 | |a Cambridge books online. | |
| 830 | 0 | |a Cambridge tax law series. | |
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