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001			21214490
003			SA-PMU
005			20220920101222.0
008			190923s2020 nyu b 000 0 eng
010			_a 2019042610
020			_a9781108477819 _q(hardback)
020			_z9781108774994 _q(ebook)
040			_aDLC _beng _erda _cDLC
042			_apcc
043			_ae-uk---
050	0	0	_aK4542 .H375 2020
082	0	0	_a343.04 _223
100	1		_aHarris, Peter, _d1964- _eauthor.
245	1	0	_aInternational commercial tax / _cPeter Harris, University of Cambridge.
250			_aSecond edition.
263			_a2004
264		1	_aCambridge, United Kingdom ; _aNew York, NY : _bCambridge University Press, _c[2020]
300			_apages cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	0		_aCambridge tax law series
504			_aIncludes bibliographical references.
505	0		_aFundamentals and sources of international tax law -- The jurisdiction to tax -- Source country taxation -- Residence country taxation -- The limited scope of treaties -- Changes of source and residence -- Bilateral administrative issues.
520			_a"It is a decade since the first edition of this book and it is with great regret that I have had to revise it without the watchful eye of my long-term colleague David Oliver. The course upon which this book is based continues to be taught at the Law Faculty of the University of Cambridge in essentially the same manner as it has since 2001. The publication of the first edition brought with it an increase in popularity of that course which has been maintained to the present day. More than ever international tax has been making headline news and its controversial nature shows no sign of abating. The book is still designed for postgraduate students and junior practitioners. It is more than an introduction to the subject. It challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. More senior tax practitioners and academics may also find it useful as a means of refreshing their understanding of the basics and the conceptual framework may challenge them to think more deeply about tax issues than they currently do. Given the ever-increasing importance of having a global perspective, and recent constitutional turmoil, this edition has been substantially revised to reduce the focus on the UK. Copious amounts of new material have been introduced (well over 60%), which brings with it a more balanced global view of developments"-- _cProvided by publisher.
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation.
650		0	_aIncome tax _xForeign income.
650		0	_aDouble taxation.
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation _zGreat Britain.
650		0	_aIncome tax _zGreat Britain _xForeign income.
650		0	_aDouble taxation _zGreat Britain.
776	0	8	_iOnline version: _aHarris, Peter, 1964- _tInternational commercial tax _b2. _dNew York : Cambridge University Press, 2020. _z9781108774994 _w(DLC) 2019042611
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBOOK
999			_c12565 _d12565