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