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001			16136833
003			KCU
005			20250701095420.0
008			100315s2010 enka b 001 0 eng
010			_a 2010011234
020			_a9780521853118
035			_a16136833
040			_aDLC _beng _cKCU _dKCU _eAACR2
042			_apcc
043			_ae-uk---
050	0	0	_aK4542 _b.H375 2010
082	0	0	_a343.04 _222 _bHAR
100	1		_aHarris, Peter, _d1964- _eAUTHOR
245	1	0	_aInternational commercial tax / _cPeter Harris, David Oliver.
260			_aCambridge ; _aNew York : _bCambridge University Press, _c2010.
300			_axxxvi, 483 p. : _c24 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	0		_aCambridge tax law series
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.
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.
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.) _eAUTHOR
856	4	2	_3Contributor biographical information _uhttp://www.loc.gov/catdir/enhancements/fy1007/2010011234-b.html
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy1007/2010011234-d.html
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/enhancements/fy1007/2010011234-t.html
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK _n0
999			_c37019 _d37019