International commercial tax / Peter Harris, David Oliver.
"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 tra...
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| Main Authors: | , |
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| Format: | Ebook |
| Language: | English |
| Published: |
Cambridge ; New York :
Cambridge University Press,
2010.
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| Series: | Cambridge tax law series.
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| Subjects: | |
| Online Access: | Cambridge Books on Core Table of contents Contributor biographical information Publisher description |
| Summary: | "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"-- |
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| Physical Description: | 1 online resource (xxxvi, 483 pages) : illustrations. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 0521853117 9780521853118 0511774044 9780511774041 0511775105 9780511775109 0511775865 9780511775864 0511776624 9780511776625 0511777027 9780511777028 1139931261 9781139931267 128272343X 9781282723436 |
| DOI: | 10.1017/CBO9780511777028 |