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.