International tax as international law : an analysis of the international tax regime - Avi-Yonah, Reuven S. (Reuven Shlomo), 1957- (New York : Cambridge University Press, 2007)
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
Includes bibliographical references (p. 189-203) and index
Keywords: Income tax -- Foreign income; Business enterprises, Foreign -- Taxation -- Law and legislation; Aliens -- Taxation -- Law and legislation; Double taxation