International Commercial Tax

ISBN-13: 9781108477819 / Angielski / Twarda / 2020 / 624 str.

Peter Harris

Opis

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

Spis treści

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.