TY - BOOK AU - Avi-Yonah,Reuven S. TI - International tax as international law: an analysis of the international tax regime SN - 9780521852838 (hardback) PY - 2007/// CY - New York PB - Cambridge University Press KW - Income tax KW - Foreign income KW - Business enterprises, Foreign KW - Taxation KW - Law and legislation KW - Aliens KW - Double taxation N1 - 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 UR - http://www.loc.gov/catdir/toc/ecip0718/2007020442.html UR - http://www.loc.gov/catdir/enhancements/fy0729/2007020442-d.html UR - http://www.loc.gov/catdir/enhancements/fy0729/2007020442-b.html ER -