TY  - BOOK
AU  - Avi-Yonah,Reuven S.
ED  - ProQuest (Firm)
TI  - International tax as international law: an analysis of the international tax regime 
T2  - Cambridge tax law series
AV  - K4528 .A985 2007
U1  - 343.7305/26 22
PY  - 2007///
CY  - New York
PB  - Cambridge University Press
KW  - Income tax
KW  - Foreign income
KW  - Business enterprises, Foreign
KW  - Taxation
KW  - Law and legislation
KW  - Aliens
KW  - Double taxation
N1  - Includes bibliographical references (p. 189-203) and index; 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; Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries
N2  - This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime
UR  - https://portal.knchr.org/Library/My%20eBooks/International.Tax.as.International.Law.An.Analysis.of.the.International.Tax.Regime.Sep.2007.pdf
ER  -