000 | 00437nam a2200145Ia 4500 | ||
---|---|---|---|
999 |
_c174437 _d174437 |
||
020 | _a9780521618014 | ||
040 | _cCUS | ||
082 |
_a343.730526 _bYON/I |
||
100 | _aYonah,Reuven S | ||
245 | 0 |
_aInternational Tax as International Law/ _bAn Analysis of the International Tax Regime _cReuven S. Yonah |
|
260 |
_aNew York: _bCambridge University, _c2007. |
||
300 | _a213 p. | ||
505 | _aJurisdiction 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. | ||
650 | _aIncome tax -- Foreign income. | ||
650 | _aBusiness enterprises, Foreign -- Taxation -- Law and legislation. | ||
650 | _aAliens -- Taxation -- Law and legislation. | ||
942 | _cWB16 |