International tax as international law : an analysis of the international tax regime

Publication Data

• Title International tax as international law : an analysis of the international tax regime
• Author Reuven S. Avi-Yonah
• Publisher Cambridge University Press
• Publication date 2007
• Publication location Cambridge
• Language English

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.

Topics

• Income tax :: Foreign income
• Business enterprises, Foreign :: Taxation :: Law and legislation
• Aliens :: Taxation :: Law and legislation
• Double taxation

International tax as international law : an analysis of the international tax regime by Reuven S. Avi-Yonah. ISBN 9780521618014. Published by Cambridge University Press in 2007. Publication and catalogue information, links to buy online and reader comments.