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...

Full description

Saved in:
Bibliographic Details
Main Author: Avi-Yonah, Reuven S. (Reuven Shlomo), 1957-
Format: Book
Published: New York : Cambridge University Press, 2007.
Series:Cambridge tax law series.
Table of Contents:
  • Introduction : is there an international tax regime? : is it part of international law?
  • Jurisdiction to tax
  • Sourcing income and deductions
  • Taxation of nonresidents : investment income
  • Taxation of nonresidents : 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.