TY  - BOOK
AU  - Harris,Peter
AU  - Oliver,David
TI  - International Commercial Tax
T2  - Cambridge Tax Law Series
SN  - 9780511777028 (ebook)
AV  - K4542 .H375 2010
U1  - 343.04 22
PY  - 2010///
CY  - Cambridge
PB  - Cambridge University Press
KW  - Double taxation
N1  - Title from publisher's bibliographic system (viewed on 04 Apr 2016)
N2  - 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
UR  - http://dx.doi.org/10.1017/CBO9780511777028
ER  -