International Commercial Tax

List of contents

Introduction; 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.

About the author

Peter Harris is Professor of Tax Law at the University of Cambridge. He is the author of five international tax books and has advised for the IMF for over 20 years, assisting more than a dozen countries in drafting and reforming tax law and tax treaty policy. Harris also serves as a consultant to the DESA of the UN, contributing two chapters to its Handbook on Protecting the Tax Base of Developing Countries.

Summary

Fully updated, this evaluation of the international tax order considers the outcomes of the OECD's BEPS project and the consequential revisions of the OECD and UN Model tax treaties. Illustrated with practical examples, this book will challenge postgraduate students, practitioners, and academics to think more deeply about tax issues.

Product details

• Authors: Peter Harris, Harris Peter, Peter (University of Cambridge) Harris
• Publisher: Cambridge University Press ELT
• Content: Book
• Product form: Hardback
• Publication date: 31.03.2020
• Subject: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law
• EAN: 9781108477819
• ISBN: 978-1-108-47781-9
• Pages: 624
• Series: Cambridge Tax Law Series
• Subjects: Accounting, LAW / Taxation, BEPS, Taxation, Source, tax treaties, Taxation and duties law, Public finance and taxation, Residence, Taxation & duties law, international tax; tax treaties; BEPS; source; residence; OECD Model; UN Model; EU direct tax law; taxation of multinationals; allocation of taxing rights, UN Model, OECD Model, allocation of taxing rights, taxation of multinationals, EU direct tax law