International tax as international law [electronic resource] : an analysis of the international tax regime / Reuven S. Avi-Yonah.
Material type:
TextSeries: Cambridge tax law seriesPublication details: New York : Cambridge University Press, 2007.Description: ix, 213 pSubject(s): DDC classification: - 343.7305/26 22
- K4528 .A985 2007
| Item type | Current library | Collection | Call number | URL | Status | Date due | Barcode | Item holds |
|---|---|---|---|---|---|---|---|---|
e-book
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KNCHR Library General Stacks | Non-Fiction | K4528 .A985 2007 (Browse shelf(Opens below)) | Link to resource | Available |
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.
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
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
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