13 records matched your query       

Author:

Avi-Yonah, Reuven S. (Reuven Shlomo), 1957-

Title:

International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah.

Publisher:

Cambridge University Press,

Copyright Date:

2007

Description:

ix, 213 p. ; 24 cm.

Subject:

Income tax--Foreign income.
Business enterprises, Foreign--Law and legislation.--Law and legislation.
Aliens--Law and legislation.--Law and legislation.
Double taxation.
Internationaal belastingrecht.
Inkomstenbelasting.
Verdragenrecht.
Impôt sur le revenu--Revenus étrangers.
Entreprises étrangères--Droit.--Droit.
Étrangers--Droit.--Droit.
Double imposition.

Notes:

Includes bibliographical references (p. 189-203) and index.

Contents:

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.

Series:

Cambridge tax law series

ISBN:

0521852838 (hardback)
9780521852838 (hardback)
9780521618014 (pbk.)
0521618010 (pbk.)

OCLC:

(OCoLC)131068347

LCCN:

2007020442

Locations:

UNUX074 -- University of Northern Iowa - Rod Library (Cedar Falls)

N3AX771 -- Drake Law School Library (Des Moines)

OVUX522 -- University of Iowa Libraries (Iowa City)

N5UX522 -- University of Iowa Law Library (Iowa City)