International tax as international law
Avi-Yonah, R. S.
International tax as international law by R. S. Avi-Yonah. - Cambridge : CUP, 2007. - 213 p. - (Cambridge tax law series) .
Table of contents:
Chapter 1. Jurisdiction to tax
Chapter 2. Sourcing income and deductions
Chapter 3. Taxation of non-residents : investment income
Chapter 4. Taxation of non-residents : business income
Chapter 5. Transfer pricing
Chapter 6. Taxation of residents : investment income
Chapter 7. Taxation of residents : business income
Chapter 8. The United States and the tax treaty network
Chapter 9. Tax competition, tax arbitrage, and the future of the international tax regime.
9780521618014
Income tax--Foreign income.
Foreign--Taxation--Law and legislation.
343.730526 / AVI/INT
International tax as international law by R. S. Avi-Yonah. - Cambridge : CUP, 2007. - 213 p. - (Cambridge tax law series) .
Table of contents:
Chapter 1. Jurisdiction to tax
Chapter 2. Sourcing income and deductions
Chapter 3. Taxation of non-residents : investment income
Chapter 4. Taxation of non-residents : business income
Chapter 5. Transfer pricing
Chapter 6. Taxation of residents : investment income
Chapter 7. Taxation of residents : business income
Chapter 8. The United States and the tax treaty network
Chapter 9. Tax competition, tax arbitrage, and the future of the international tax regime.
9780521618014
Income tax--Foreign income.
Foreign--Taxation--Law and legislation.
343.730526 / AVI/INT