International commercial tax

Resource Information

The work International commercial tax represents a distinct intellectual or artistic creation found in European University Institute. This resource is a combination of several types including: Work, Language Material, Books.

Label

International commercial tax

Statement of responsibility

Peter Harris, David Oliver

Creator

• Harris, Peter, 1964-

Contributor

• Oliver, David, (J. David B.)

Author

• Oliver, David, (J. David B.)

Subject

• Income tax -- Foreign income
• Income tax -- Great Britain -- Foreign income
• International business enterprises -- Taxation | Law and legislation
• International business enterprises -- Taxation | Law and legislation -- Great Britain
• Double taxation
• Double taxation -- Great Britain

Language

eng

Summary

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.--

Member of

• Cambridge tax law series

Assigning source

Provided by publisher

Cataloging source

UkCbUP

Index

index present

Literary form

non fiction

Nature of contents

dictionaries

Series statement

• Cambridge tax law series
• Cambridge Social Sciences eBooks