International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah.

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Bibliographic Details
Uniform Title:Cambridge tax law series.
Main Author: Avi-Yonah, Reuven S. (Reuven Shlomo), 1957-
Language:English
Published: New York : Cambridge University Press, 2007.
Series:Cambridge tax law series.
Subjects:
Income tax > Foreign income.
Business enterprises, Foreign > Taxation > Law and legislation.
Noncitizens > Taxation > Law and legislation.
Double taxation.
Physical Description:ix, 213 pages ; 24 cm.
Format: Book
Contents:
  • Jurisdiction to tax
  • Sourcing income and deductions
  • Taxation of non-residents : investment income
  • Taxation of non-residents : business income
  • Transfer pricing
  • Taxation of residents : investment income
  • Taxation of residents : business income
  • The United States and the tax treaty network
  • Tax competition, tax arbitrage, and the future of the international tax regime.