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  3. International Commercial Tax
  • Cited by 5
      • 2nd edition
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    • Publisher:
      Cambridge University Press
      Publication date:
      29 February 2020
      19 March 2020
      ISBN:
      9781108774994
      9781108477819
      9781108745130
      DOI:
      https://doi.org/10.1017/9781108774994
      Dimensions:
      (228 x 152 mm)
      Weight & Pages:
      1.09kg, 624 Pages
      Dimensions:
      (229 x 152 mm)
      Weight & Pages:
      0.9kg, 626 Pages
      • Series:
      Cambridge Tax Law Series
      Subjects:
      Law, Finance and Accountancy, Taxation Law
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    Series:
    Cambridge Tax Law Series
    Subjects:
    Law, Finance and Accountancy, Taxation Law
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    Book description

    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.

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