MARC Record from Library of Congress

LEADER: 02698cam a2200385 a 4500
001 2010011234
003 DLC
005 20101201103410.0
008 100315s2010 enka b 001 0 eng
010 $a 2010011234
020 $a9780521853118
040 $aDLC$cDLC$dDLC
042 $apcc
043 $ae-uk---
050 00 $aK4542$b.H375 2010
082 00 $a343.04$222
100 1 $aHarris, Peter,$d1964-
245 10 $aInternational commercial tax /$cPeter Harris, David Oliver.
260 $aCambridge ;$aNew York :$bCambridge University Press,$c2010.
300 $axxxvi, 483 p. :$bill. ;$c24 cm.
490 0 $aCambridge tax law series
520 $a"Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues"--$cProvided by publisher.
504 $aIncludes bibliographical references (p. 470-476) and index.
505 8 $aMachine 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.
650 0 $aInternational business enterprises$xTaxation$xLaw and legislation.
650 0 $aIncome tax$xForeign income.
650 0 $aDouble taxation.
650 0 $aInternational business enterprises$xTaxation$xLaw and legislation$zGreat Britain.
650 0 $aIncome tax$zGreat Britain$xForeign income.
650 0 $aDouble taxation$zGreat Britain.
700 1 $aOliver, David$q(J. David B.)
856 42 $3Cover image$uhttp://assets.cambridge.org/97805218/53118/cover/9780521853118.jpg
856 42 $3Contributor biographical information$uhttp://www.loc.gov/catdir/enhancements/fy1007/2010011234-b.html
856 42 $3Publisher description$uhttp://www.loc.gov/catdir/enhancements/fy1007/2010011234-d.html
856 41 $3Table of contents only$uhttp://www.loc.gov/catdir/enhancements/fy1007/2010011234-t.html