Coverart for item
The Resource International commercial tax, Peter Harris, (electronic resource)

International commercial tax, Peter Harris, (electronic resource)

Label
International commercial tax
Title
International commercial tax
Statement of responsibility
Peter Harris
Creator
Subject
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
Member of
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)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1017/9781108774994
Instantiates
Publication
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)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1017/9781108774994
Publication
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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