International commercial tax

In: Cambridge tax law series

Abstract

International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court.

Weitere Versionen:

Buch(gedruckt)#12020

International commercial tax

In: Cambridge tax law series

Harris, Peter

Harris, Peter

Verfügbarkeit an Ihrem Standort wird überprüft

Dieses Buch ist auch in Ihrer Bibliothek verfügbar:

Exportieren

Buch(elektronisch)#22010

International commercial tax

In: Cambridge tax law series

Harris, Peter

Harris, Peter

Zugriff (via Standort)

Zugriffsoptionen:

Die folgenden Links führen aus den jeweiligen lokalen Bibliotheken zum Volltext:

49gbv-uob-primo.hosted.exlibrisgroup.com/openurl/49GBV_UOB/UOB_services_pagedoi.org/10.1017/CBO9780511777028ebooks.cambridge.org/ebook.jsfhan.med.uni-magdeburg.de/han/ebooks-cambridge-university-press/doi.org/10.1017/CBO9780511777028primo-49man.hosted.exlibrisgroup.com/openurl/MAN/MAN_UB_service_page

Alternativ können Sie versuchen, selbst über Ihren lokalen Bibliothekskatalog auf das gewünschte Dokument zuzugreifen.
Bei Zugriffsproblemen kontaktieren Sie uns gern.

init.form.title.accessOptions

init.form.helpText.accessOptions

Name

Email

Betreff

Nachricht

Referenz

Ich stimme zu, dass meine Angaben und Daten zur Beantwortung meiner Anfrage elektronisch erhoben und gespeichert werden.
Sie können Ihre Einwilligung jederzeit per Email an kontakt@pollux-fid.de widerrufen.

Absenden

Verfügbarkeit an Ihrem Standort wird überprüft

Dieses Buch ist auch in Ihrer Bibliothek verfügbar:

Exportieren

Buch(gedruckt)#32010

International commercial tax

In: Cambridge tax law series

Harris, Peter

Harris, Peter

Abstract

"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"--

Verfügbarkeit an Ihrem Standort wird überprüft

Dieses Buch ist auch in Ihrer Bibliothek verfügbar:

Exportieren