International Commercial Tax

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.

Table des matières

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.

A propos de l'auteur

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.

Résumé

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.

Préface

Updated to address recent developments, this evaluation of the international tax order compares approaches of the OECD, UN, and EU.

Détails du produit

• Auteurs: Peter Harris, Peter (University of Cambridge) Harris, Harris Peter
• Edition: Cambridge University Press ELT
• Langues: Anglais
• Format d'édition: Livre de poche
• Sortie: 31.12.2022
• EAN: 9781108745130
• ISBN: 978-1-108-74513-0
• Pages: 625
• Thème: Cambridge Tax Law Series
• Catégories: Livres de conseils > Droit, profession, finances > Impôts; Sciences sociales, droit, économie > Droit > Droit international, droit étranger; Accounting, LAW / Taxation, Taxation, Taxation and duties law, Public finance and taxation, Taxation & duties law