Avi-Yonah, Reuven S., 1957-

International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah. - ix, 213 pages ; 23 cm - Cambridge tax law series .



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.

9780521852838 (hardback) 0521852838 (hardback) 9780521618014 (pbk.) 0521618010 (pbk.)

2007020442


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

K4528
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