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International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah.

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This book explains the international tax regime and how U.S. tax law plays in the international regime.

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Bibliographic Details
Online Access: Full Text (via Cambridge)
Main Author: Avi-Yonah, Reuven S. (Reuven Shlomo), 1957-
Format: Electronic eBook
Language:English
Published: Cambridge, UK ; New York : Cambridge University Press, 2007.
Series:Cambridge tax law series.
Subjects:
Business enterprises, Foreign > Taxation > Law and legislation.
Double taxation.
Income tax > Foreign income.
Noncitizens > Taxation > Law and legislation.
Undocumented immigrants.
Table of Contents:
  • Introduction
  • 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.

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