Avi-Yonah, Reuven S. 1957-

International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah - New York : Cambridge University Press, 2007 - ix, 213 p. ; 24 cm. - Cambridge tax law series .

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

9780521852838 (hardback) RM275.25 0521852838 (hardback) 9780521618014 (pbk.) 0521618010 (pbk.)


Income tax--Foreign income
Business enterprises, Foreign--Taxation--Law and legislation
Aliens--Taxation--Law and legislation
Double taxation