International Tax as International Law/ An Analysis of the International Tax Regime
Reuven S. Yonah
- New York: Cambridge University, 2007.
- 213 p.
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.
9780521618014
Income tax -- Foreign income. Business enterprises, Foreign -- Taxation -- Law and legislation. Aliens -- Taxation -- Law and legislation.