International Commercial Tax : a UK Perspective.

International Commercial Tax : a UK Perspective.

An introduction to international tax law that makes the technical and nuanced world of international taxation accessible.

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Bibliographic Details
Online Access:	Full Text (via ProQuest)
Main Author:	Harris, Peter
Other Authors:	Oliver, David
Format:	eBook
Language:	English
Published:	Leiden : Cambridge University Press, 2010.
Series:	Cambridge Tax Law Series.
Subjects:	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. Great Britain.

Table of Contents:

Cover; Half-title; Series-title; Title; Copyright; Contents; Preface; Abbreviations; Table of Cases; Table of statutes; Table of treaties; International Commercial Tax; 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; Conclusion; References; Index.