03051cam a2200481 a 4500 16136833 KCU 20250701095420.0 100315s2010 enka b 001 0 eng 2010011234 9780521853118 16136833 DLC eng KCU KCU AACR2 pcc e-uk--- K4542 .H375 2010 343.04 22 HAR Harris, Peter, 1964- AUTHOR International commercial tax / Peter Harris, David Oliver. Cambridge ; New York : Cambridge University Press, 2010. xxxvi, 483 p. : 24 cm. text txt rdacontent unmediated n rdamedia volume nc rdacarrier Cambridge tax law series Includes bibliographical references (p. 470-476) and index. Machine 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. "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"-- Provided by publisher. 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. Oliver, David (J. David B.) AUTHOR Contributor biographical information http://www.loc.gov/catdir/enhancements/fy1007/2010011234-b.html Publisher description http://www.loc.gov/catdir/enhancements/fy1007/2010011234-d.html Table of contents only http://www.loc.gov/catdir/enhancements/fy1007/2010011234-t.html 7 cbc orignew 1 ecip 20 y-gencatlg ddc BK 0 37019 37019 0 0 ddc 0 0 NFIC KCU/LIB/01 KCU/LIB/01 REF 2025-07-01 Donation 0 343.04 HAR 6512 2025-07-01 09:57:38 1 2025-07-01 BK