Format:
xviii, 607 Seiten
Edition:
Second edition
ISBN:
9781108477819
Series Statement:
Cambridge tax law series
Content:
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.
Content:
"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."
Note:
Includes bibliographical references
Additional Edition:
ISBN 9781108774994
Additional Edition:
Erscheint auch als Online-Ausgabe Harris, Peter, 1964- International commercial tax New York : Cambridge University Press, 2020
Additional Edition:
Erscheint auch als Online-Ausgabe Harris, Peter, - 1964- International commercial tax Cambridge : Cambridge University Press, 2020 ISBN 9781108774994
Additional Edition:
ISBN 9781108477819
Additional Edition:
ISBN 9781108745130
Language:
English
Subjects:
Law
Keywords:
Multinationales Unternehmen
;
Einkommensteuer
;
Doppelbesteuerung
;
Internationales Steuerrecht
DOI:
10.1017/9781108774994
