International tax as international law
Subtitle: an analysis of the international tax regime
By: Reuven S. Avi-Yonah.
Series: Cambridge tax law series
Publisher: Cambridge University Press
Published: 2007
Place of publication: New York
Language: eng
ISBN-13: 9780521852838; 9780521618014
Subjects: Income tax -- Foreign income; Business enterprises, Foreign -- Taxation -- Law and legislation; Aliens -- Taxation -- Law and legislation; Double taxation
Notes: Includes bibliographical references and index.
Table of contents: title: Jurisdiction to tax; title: Sourcing income and deductions; title: Taxation of non-residents : investment income; title: Taxation of non-residents : business income; title: Transfer pricing; title: Taxation of residents : investment income; title: Taxation of residents : business income; title: The tax treaty network; title: Tax arbitrage, tax competition, and the future of the international tax; title: Regime.