Peter Harris

International Commercial Tax (eBook, ePUB)

• Format: ePub

Produktbeschreibung

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.

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Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 19. März 2020
• Englisch
• ISBN-13: 9781108808576
• Artikelnr.: 62746268

Autorenporträt

Peter Harris is a writer and journalist who for more than 25 years was Health and Medical Correspondent of the Manchester Evening News, former sister newspaper of the revered Manchester Guardian, now the national daily, The Guardian. He was born in the seaside resort of Cleethorpes, near Grimsby, coincidentally, in the same county of Lincolnshire where Alan Weiler settled when he first came to England. Now semi-retired, Peter and his wife, Wendy, live in the historic small market town of Sandbach in Cheshire. His leisure interests include oil painting, gardening and country walking.

Inhaltsangabe

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.