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
Introduction
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
Tax law is a dynamic area where politics, law, economics, commerce and accountancy intersect. It is renowned for its complexity and intricacy; typically, the income tax law (or general tax code, if applicable) is the longest law that a country has. At least in the UK, this has been the case for centuries.
- Type
- Chapter
- Information
- International Commercial Tax , pp. 1 - 8Publisher: Cambridge University PressPrint publication year: 2020