Harris, Peter 1964- creator AUTHOR Oliver, David (J. David B.) AUTHOR text bibliography enk Cambridge New York Cambridge University Press 2010 monographic eng

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xxxvi, 483 p. : 24 cm. "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"-- 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. Peter Harris, David Oliver. Includes bibliographical references (p. 470-476) and index. e-uk--- 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 K4542 .H375 2010 343.04 HAR 9780521853118 2010011234 http://www.loc.gov/catdir/enhancements/fy1007/2010011234-b.html http://www.loc.gov/catdir/enhancements/fy1007/2010011234-d.html http://www.loc.gov/catdir/enhancements/fy1007/2010011234-t.html http://www.loc.gov/catdir/enhancements/fy1007/2010011234-b.html http://www.loc.gov/catdir/enhancements/fy1007/2010011234-d.html http://www.loc.gov/catdir/enhancements/fy1007/2010011234-t.html DLC 100315 20250701095420.0 16136833 eng