International Commercial Tax
Author:   Peter Harris (University of Cambridge) ,  David Oliver (London School of Economics and Political Science)
Publisher:   Cambridge University Press
ISBN:  

9780511777028


Publication Date:   03 May 2011
Format:   Undefined
Availability:   Available To Order   Availability explained
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International Commercial Tax


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Author:   Peter Harris (University of Cambridge) ,  David Oliver (London School of Economics and Political Science)
Publisher:   Cambridge University Press
Imprint:   Cambridge University Press (Virtual Publishing)
ISBN:  

9780511777028


ISBN 10:   0511777027
Publication Date:   03 May 2011
Audience:   Professional and scholarly ,  College/higher education ,  Professional & Vocational ,  Tertiary & Higher Education
Format:   Undefined
Publisher's Status:   Active
Availability:   Available To Order   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

Table of 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.

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Author Information

Peter Harris is a Reader at the Law Faculty of the University of Cambridge. Until his recent retirement, David Oliver was an international tax partner at the London office of PricewaterhouseCoopers and joint editor of the British Tax Review.

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