International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah.
Publisher's description: This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose...
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York :
Cambridge University Press,
2007.
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| Series: | Cambridge tax law series.
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| Subjects: |
MARC
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| 100 | 1 | |a Avi-Yonah, Reuven S. |q (Reuven Shlomo), |d 1957- |0 http://id.loc.gov/authorities/names/no94023688 |1 http://isni.org/isni/0000000109198998 | |
| 245 | 1 | 0 | |a International tax as international law : |b an analysis of the international tax regime / |c Reuven S. Avi-Yonah. |
| 264 | 1 | |a New York : |b Cambridge University Press, |c 2007. | |
| 300 | |a ix, 213 pages ; |c 24 cm. | ||
| 336 | |a text |b txt |2 rdacontent. | ||
| 337 | |a unmediated |b n |2 rdamedia. | ||
| 338 | |a volume |b nc |2 rdacarrier. | ||
| 490 | 1 | |a Cambridge tax law series | |
| 545 | |a Contributor biographical information available at: http://catdir.loc.gov/catdir/enhancements/fy0729/2007020442-b.html. | ||
| 504 | |a Includes bibliographical references (pages 189-203) and index. | ||
| 505 | 0 | 0 | |g Introduction : |t is there an international tax regime? : is it part of international law? -- |t Jurisdiction to tax -- |t Sourcing income and deductions -- |t Taxation of nonresidents : investment income -- |t Taxation of nonresidents : business income -- |t Transfer pricing -- |t Taxation of residents : investment income -- |t Taxation of residents : business income -- |t The United States and the tax treaty network -- |t Tax competition, tax arbitrage, and the future of the international tax regime. |
| 520 | |a Publisher's description: This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime. | ||
| 650 | 0 | |a Income tax |x Foreign income. |0 http://id.loc.gov/authorities/subjects/sh85064784 | |
| 650 | 0 | |a Business enterprises, Foreign |x Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh95008420 | |
| 650 | 0 | |a Noncitizens |x Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh95007733 | |
| 650 | 0 | |a Double taxation. |0 http://id.loc.gov/authorities/subjects/sh85132863 | |
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| 830 | 0 | |a Cambridge tax law series. |0 http://id.loc.gov/authorities/names/no2006134461 | |
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| 952 | f | f | |p Can circulate |a University of Colorado Boulder |b Law Campus |c Law |d Law Library - Stacks basement |e K4528 .A985 2007 |h Library of Congress classification |i Book, no Prospector |m U182004182888 |n 1 |