LEADER 00000cam a2200781Ma 4500 
001    ocn776976877 
003    OCoLC 
005    20190405013751.1 
006    m     o  d         
007    cr ||||||||||| 
008    100512s2010    enk     ob    001 0 eng d 
019    659748924|a680618699|a712992569|a816573389|a819629549
       |a1055379118|a1066588786 
020    9780511777028|q(ebook) 
020    0511777027|q(ebook) 
020    9780521853118|q(hardback) 
020    0521853117|q(hardback) 
020    128272343X 
020    9781282723436 
020    9780511776625|q(electronic book) 
020    0511776624|q(electronic book) 
035    (OCoLC)776976877|z(OCoLC)659748924|z(OCoLC)680618699
       |z(OCoLC)712992569|z(OCoLC)816573389|z(OCoLC)819629549
       |z(OCoLC)1055379118|z(OCoLC)1066588786 
040    UkCbUP|beng|epn|cAUD|dCUY|dIDEBK|dOCLCO|dOCLCQ|dOCLCF
       |dOCLCO|dYDXCP|dN$T|dE7B|dDEBSZ|dOCLCQ|dLOA|dLVT|dCOCUF
       |dMOR|dZ5A|dPIFAG|dOCLCQ|dU3W|dUEJ|dUAB|dSTF|dWRM|dOCLCQ
       |dVT2|dOCLCQ|dWYU|dTKN 
043    e-uk--- 
049    RIDW 
050  4 K4542 
072  7 LNU|2bicssc 
072  7 LAW|x086000|2bisacsh 
082 04 343.05267 
090    K4542 
245 00 International Commercial Tax /|cPeter Harris, David 
       Oliver. 
264  1 Cambridge :|bCambridge University Press,|c2010. 
300    1 online resource (520 pages). 
336    text|btxt|2rdacontent 
337    computer|bc|2rdamedia 
338    online resource|bcr|2rdacarrier 
347    text file|2rdaft 
490 1  Cambridge Tax Law Series 
500    Title from publishers bibliographic system (viewed on 22 
       Dec 2011). 
500    Available through Cambridge books online SHEDL trial from 
       9th January 2012 to 9th July 2012. 
504    Includes bibliographical references (pages 470-476) and 
       index. 
505 0  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. 
520    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. 
590    eBooks on EBSCOhost|bEBSCO eBook Subscription Academic 
       Collection - North America 
650  0 International business enterprises|xTaxation|xLaw and 
       legislation.|0https://id.loc.gov/authorities/subjects/
       sh85067382 
650  0 Income tax|xForeign income.|0https://id.loc.gov/
       authorities/subjects/sh85064784 
650  0 Double taxation.|0https://id.loc.gov/authorities/subjects/
       sh85132863 
650  0 International business enterprises|xTaxation|xLaw and 
       legislation|0https://id.loc.gov/authorities/subjects/
       sh85067382|zGreat Britain.|0https://id.loc.gov/authorities
       /names/n79023147-781 
650  0 Income tax|zGreat Britain|xForeign income.|0https://
       id.loc.gov/authorities/subjects/sh2009126824 
650  0 Double taxation|zGreat Britain.|0https://id.loc.gov/
       authorities/subjects/sh2008102383 
650  7 International business enterprises|xTaxation|xLaw and 
       legislation.|2fast|0https://id.worldcat.org/fast/976847 
650  7 Income tax|xForeign income.|2fast|0https://id.worldcat.org
       /fast/968739 
650  7 Double taxation.|2fast|0https://id.worldcat.org/fast/
       897116 
650  7 Income tax.|2fast|0https://id.worldcat.org/fast/968719 
651  7 Great Britain.|2fast|0https://id.worldcat.org/fast/1204623
655  0 Electronic book. 
655  4 Electronic books. 
700 1  Harris, Peter,|d1964-|0https://id.loc.gov/authorities/
       names/n2006065251 
700 1  Oliver, David|q(J. David B.)|0https://id.loc.gov/
       authorities/names/n2008005530 
776 08 |iPrint version:|z9780521853118 
830  0 Cambridge books online. 
830  0 Cambridge tax law series.|0https://id.loc.gov/authorities/
       names/no2006134461 
856 40 |uhttps://rider.idm.oclc.org/login?url=http://
       search.ebscohost.com/login.aspx?direct=true&scope=site&
       db=nlebk&AN=324020|zOnline eBook via EBSCO. Access 
       restricted to current Rider University students, faculty, 
       and staff. 
856 42 |3Instructions for reading/downloading the EBSCO version 
       of this eBook|uhttp://guides.rider.edu/ebooks/ebsco 
901    MARCIVE 20231220 
948    |d20190507|cEBSCO|tEBSCOebooksacademic NEW 4-5-19 7552
       |lridw 
994    92|bRID