International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah.Material type: BookSeries: Cambridge tax law series.Publisher: New York : Cambridge University Press, 2007Copyright date: ©2007Description: ix, 213 pages ; 23 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 9780521852838 (hardback); 0521852838 (hardback); 9780521618014 (pbk.); 0521618010 (pbk.).Subject(s): Income tax -- Foreign income | Business enterprises, Foreign -- Taxation -- Law and legislation | Aliens -- Taxation -- Law and legislation | Double taxationDDC classification: 343.7305/26 Online resources: Publisher description
|Item type||Current location||Collection||Call number||Status||Date due||Barcode|
|Book||Merkez Kütüphane||Genel Koleksiyon||K4528 .A985 2007 (Browse shelf)||Ödünç Verilemez-Diğer / Not For Loan-Other||0057909|
Includes bibliographical references (p. 189-203) and index.
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.