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.