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International commercial tax
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| 자료유형 | 단행본 |
|---|---|
| 개인저자 | Harris, Peter, 1964-. Oliver, David (J. David B.) |
| 서명/저자사항 | International commercial tax/Peter Harris and David Oliver. |
| 발행사항 | Cambridge ; New York: Cambridge University Press, 2010. |
| 형태사항 | xxxvi, 483 p.: ill.; 24 cm. |
| 딸림자료 | |
| 총서사항 | Cambridge tax law series |
| ISBN | 9780521853118 |
| 서지주기 | Includes bibliographical references (p. 470-476) and index. |
| 내용주기 | Machine generated contents note: 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. |
| 요약 | "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"-- |
| 일반주제명 | 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. |
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