Peter Harris

International Commercial Tax (eBook, PDF)

• Format: PDF

Produktbeschreibung

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

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Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 19. März 2020
• Englisch
• ISBN-13: 9781108801614
• Artikelnr.: 70911765

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.