Book contents
- International Commercial Tax
- Cambridge Tax Law
- International Commercial Tax
- Copyright page
- Contents
- Preface
- Abbreviations
- 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
- Conclusion
- References
Conclusion
Published online by Cambridge University Press: 29 February 2020
- International Commercial Tax
- Cambridge Tax Law
- International Commercial Tax
- Copyright page
- Contents
- Preface
- Abbreviations
- 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
- Conclusion
- References
Summary
This book has set about identifying, explaining, categorising and analysing, at a basic level, the rules that govern income taxation of international commercial transactions. The lasting impression is one of various sets of overlaying, largely uncoordinated and complex measures that deal with some matters (not necessarily the most important) better than others.
- Type
- Chapter
- Information
- International Commercial Tax , pp. 587 - 589Publisher: Cambridge University PressPrint publication year: 2020