International Commercial Tax /:
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 transacti...
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge :
Cambridge University Press,
2010.
|
| Schriftenreihe: | Cambridge books online.
Cambridge tax law series. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | Title from publishers bibliographic system (viewed on 22 Dec 2011). Available through Cambridge books online SHEDL trial from 9th January 2012 to 9th July 2012. |
| Beschreibung: | 1 online resource (520 pages) |
| Bibliographie: | Includes bibliographical references (pages 470-476) and index. |
| ISBN: | 9780511777028 0511777027 9780521853118 0521853117 128272343X 9781282723436 9780511776625 0511776624 1107209919 9781107209916 1139931261 9781139931267 9786612723438 6612723432 0511775865 9780511775864 0511774044 9780511774041 0511772971 9780511772979 0511775105 9780511775109 |
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| 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. | ||
| 504 | |a Includes bibliographical references (pages 470-476) and index. | ||
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Datensatz im Suchindex
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| contents | 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. |
| ctrlnum | (OCoLC)776976877 |
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| genre | Electronic book. Electronic books. |
| genre_facet | Electronic book. Electronic books. |
| geographic | Great Britain fast https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP |
| geographic_facet | Great Britain |
| id | ZDB-4-EBA-ocn776976877 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:18:15Z |
| institution | BVB |
| isbn | 9780511777028 0511777027 9780521853118 0521853117 128272343X 9781282723436 9780511776625 0511776624 1107209919 9781107209916 1139931261 9781139931267 9786612723438 6612723432 0511775865 9780511775864 0511774044 9780511774041 0511772971 9780511772979 0511775105 9780511775109 |
| language | English |
| oclc_num | 776976877 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (520 pages) |
| psigel | ZDB-4-EBA |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Cambridge University Press, |
| record_format | marc |
| series | Cambridge books online. Cambridge tax law series. |
| series2 | Cambridge Tax Law Series |
| spelling | International Commercial Tax / Peter Harris, David Oliver. Cambridge : Cambridge University Press, 2010. 1 online resource (520 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Cambridge Tax Law Series Title from publishers bibliographic system (viewed on 22 Dec 2011). Available through Cambridge books online SHEDL trial from 9th January 2012 to 9th July 2012. 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. Includes bibliographical references (pages 470-476) and index. 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. English. International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Income tax Foreign income. http://id.loc.gov/authorities/subjects/sh85064784 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 International business enterprises Taxation Law and legislation Great Britain. Income tax Great Britain Foreign income. Double taxation Great Britain. Impôt sur le revenu Revenus étrangers. Double imposition. Impôt sur le revenu Grande-Bretagne Revenus étrangers. Double imposition Grande-Bretagne. LAW Taxation. bisacsh Double taxation fast Income tax Foreign income fast International business enterprises Taxation Law and legislation fast Great Britain fast https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP Electronic book. Electronic books. Harris, Peter. Oliver, David. has work: International commercial tax (Text) https://id.oclc.org/worldcat/entity/E39PCFt6VMqxCBFJTR6M8D9tw3 https://id.oclc.org/worldcat/ontology/hasWork Print version: 9780521853118 Cambridge books online. Cambridge tax law series. http://id.loc.gov/authorities/names/no2006134461 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=324020 Volltext |
| spellingShingle | International Commercial Tax / Cambridge books online. Cambridge tax law series. 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. International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Income tax Foreign income. http://id.loc.gov/authorities/subjects/sh85064784 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 International business enterprises Taxation Law and legislation Great Britain. Income tax Great Britain Foreign income. Double taxation Great Britain. Impôt sur le revenu Revenus étrangers. Double imposition. Impôt sur le revenu Grande-Bretagne Revenus étrangers. Double imposition Grande-Bretagne. LAW Taxation. bisacsh Double taxation fast Income tax Foreign income fast International business enterprises Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85067382 http://id.loc.gov/authorities/subjects/sh85064784 http://id.loc.gov/authorities/subjects/sh85132863 |
| title | International Commercial Tax / |
| title_auth | International Commercial Tax / |
| title_exact_search | International Commercial Tax / |
| title_full | International Commercial Tax / Peter Harris, David Oliver. |
| title_fullStr | International Commercial Tax / Peter Harris, David Oliver. |
| title_full_unstemmed | International Commercial Tax / Peter Harris, David Oliver. |
| title_short | International Commercial Tax / |
| title_sort | international commercial tax |
| topic | International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 Income tax Foreign income. http://id.loc.gov/authorities/subjects/sh85064784 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 International business enterprises Taxation Law and legislation Great Britain. Income tax Great Britain Foreign income. Double taxation Great Britain. Impôt sur le revenu Revenus étrangers. Double imposition. Impôt sur le revenu Grande-Bretagne Revenus étrangers. Double imposition Grande-Bretagne. LAW Taxation. bisacsh Double taxation fast Income tax Foreign income fast International business enterprises Taxation Law and legislation fast |
| topic_facet | International business enterprises Taxation Law and legislation. Income tax Foreign income. Double taxation. International business enterprises Taxation Law and legislation Great Britain. Income tax Great Britain Foreign income. Double taxation Great Britain. Impôt sur le revenu Revenus étrangers. Double imposition. Impôt sur le revenu Grande-Bretagne Revenus étrangers. Double imposition Grande-Bretagne. LAW Taxation. Double taxation Income tax Foreign income International business enterprises Taxation Law and legislation Great Britain Electronic book. Electronic books. |
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| work_keys_str_mv | AT harrispeter internationalcommercialtax AT oliverdavid internationalcommercialtax |