International Commercial Tax

1. Auflage 2010
ISBN: 978-0-521-85311-8
Verlag: CAMBRIDGE

Buch, Englisch, 520 Seiten, Format (B × H): 158 mm x 234 mm, Gewicht: 943 g

Reihe: Cambridge Tax Law

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.

Autoren/Hrsg.

Harris, Peter

Oliver, David

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Handels-, Wirtschafts- und Gesellschaftsrecht

Inhaltsverzeichnis

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.

Über Autor(innen)

Oliver, David
Until his recent retirement, David Oliver was an international tax partner at the London office of PricewaterhouseCoopers and joint editor of the British Tax Review.

Harris, Peter
Peter Harris is a Reader at the Law Faculty of the University of Cambridge.