The Resource International commercial tax, Peter Harris, (electronic resource)
International commercial tax, Peter Harris, (electronic resource)
Resource Information
The item International commercial tax, Peter Harris, (electronic resource) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.This item is available to borrow from 1 library branch.
Resource Information
The item International commercial tax, Peter Harris, (electronic resource) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.
This item is available to borrow from 1 library branch.
- Summary
- International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court
- Language
- eng
- Edition
- Second edition.
- Extent
- 1 online resource (xviii, 607 pages)
- Contents
-
- 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
- Isbn
- 9781108477819
- Label
- International commercial tax
- Title
- International commercial tax
- Statement of responsibility
- Peter Harris
- Language
- eng
- Summary
- International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court
- http://library.link/vocab/creatorDate
- 1964-
- http://library.link/vocab/creatorName
- Harris, Peter
- Index
- index present
- Literary form
- non fiction
- Nature of contents
- dictionaries
- Series statement
-
- Cambridge Social Sciences eBooks
- Cambridge tax law series
- http://library.link/vocab/subjectName
-
- International business enterprises
- Income tax
- Double taxation
- International business enterprises
- Income tax
- Double taxation
- Label
- International commercial tax, Peter Harris, (electronic resource)
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- 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
- Control code
- CR9781108774994
- Edition
- Second edition.
- Extent
- 1 online resource (xviii, 607 pages)
- Form of item
- online
- Isbn
- 9781108477819
- Isbn Type
- (hardback)
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Other physical details
- digital, PDF file(s).
- Specific material designation
- remote
- System control number
- (OCoLC)1125276939
- Label
- International commercial tax, Peter Harris, (electronic resource)
- Carrier category
- online resource
- Carrier category code
-
- cr
- Carrier MARC source
- rdacarrier
- Content category
- text
- Content type code
-
- txt
- Content type MARC source
- rdacontent
- Contents
- 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
- Control code
- CR9781108774994
- Edition
- Second edition.
- Extent
- 1 online resource (xviii, 607 pages)
- Form of item
- online
- Isbn
- 9781108477819
- Isbn Type
- (hardback)
- Media category
- computer
- Media MARC source
- rdamedia
- Media type code
-
- c
- Other physical details
- digital, PDF file(s).
- Specific material designation
- remote
- System control number
- (OCoLC)1125276939
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.eui.eu/portal/International-commercial-tax-Peter-Harris/OegBTxnxaIM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.eui.eu/portal/International-commercial-tax-Peter-Harris/OegBTxnxaIM/">International commercial tax, Peter Harris, (electronic resource)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.eui.eu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.eui.eu/">European University Institute</a></span></span></span></span></div>
