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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Harris, Peter, Oliver, David
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge : Cambridge University Press, 2010.
Colección:Cambridge books online.
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.
LAW > Taxation.
Double taxation
Income tax > Foreign income
International business enterprises > Taxation > Law and legislation
Great Britain
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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