International Commercial Tax

International Commercial Tax

Harris, Peter

Cambridge University Press

03/2020

624

Dura

Inglês

9781108477819

15 a 20 dias

1070

Descrição não disponível.
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.
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international tax; tax treaties; BEPS; source; residence; OECD Model; UN Model; EU direct tax law; taxation of multinationals; allocation of taxing rights