"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...

Fundamentals and sources of international tax law -- The jurisdiction to tax -- Source country taxation -- Residence country taxation -- The limited scope of treaties -- Changes of source and residence -- Bilateral administrative issues.

Dilemmas of tax policy in a globalized economy -- Global planners and strategic players -- The tax treaties myth -- Costs of multilateral cooperation -- Cooperation and its discontents -- International tax and global justice -- Perfecting the international tax market

"Double Taxation and the League of Nations Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development...

"The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article...

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...

Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research...