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International Commercial Tax Cambridge Tax Law Series 2nd Edition Peter Harris

Name: International Commercial Tax Cambridge Tax Law Series 2nd Edition Peter Harris
SKU: BELL-35179296
Price: 31.00 USD
Availability: InStock
Rating: 5 (58 reviews)

SKU: BELL-35179296

$ 31.00 ~~$ 45.00~~ (-31%)

5.0

58 reviews

International Commercial Tax Cambridge Tax Law Series 2nd Edition Peter Harris instant download after payment.

Publisher: Cambridge University Press

File Extension: PDF

File size: 2.75 MB

Pages: 624

Author: Peter Harris

ISBN: 9781108477819, 9781108774994, 110847781X, 1108774997, 2019042610, 2019042611

Language: English

Year: 2020

Edition: 2

Product desciption

International Commercial Tax Cambridge Tax Law Series 2nd Edition Peter Harris by Peter Harris 9781108477819, 9781108774994, 110847781X, 1108774997, 2019042610, 2019042611 instant download after payment.

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.