000			02811nam a2200469 a 4500
999			_c759 _d759
001			peEBC326000
003			MKT
005			20190321164436.0
006			m o d |
007			cr cn|||||||||
008			070515s2007 nyu sb 001 0 eng
010			_z 2007020442
020			_z9780521852838 (hardback)
020			_z0521852838 (hardback)
020			_z9780521618014 (pbk.)
020			_z0521618010 (pbk.)
035			_a(MiAaPQ)EBC326000
035			_a(Au-PeEL)EBL326000
035			_a(CaPaEBR)ebr10202745
035			_a(CaONFJC)MIL108539
035			_a(OCoLC)476123774
040			_aMiAaPQ _cMiAaPQ _dMiAaPQ _dCSt
050		4	_aK4528 _b.A985 2007
082	0	4	_a343.7305/26 _222
100	1		_aAvi-Yonah, Reuven S. _q(Reuven Shlomo), _d1957-
245	1	0	_aInternational tax as international law _h[electronic resource] : _ban analysis of the international tax regime / _cReuven S. Avi-Yonah.
260			_aNew York : _bCambridge University Press, _c2007.
300			_aix, 213 p.
490	1		_aCambridge tax law series
504			_aIncludes bibliographical references (p. 189-203) and index.
505	0		_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.
520			_aThis 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
533			_aElectronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
650		0	_aIncome tax _xForeign income.
650		0	_aBusiness enterprises, Foreign _xTaxation _xLaw and legislation.
650		0	_aAliens _xTaxation _xLaw and legislation.
650		0	_aDouble taxation.
710	2		_aProQuest (Firm)
830		0	_aCambridge tax law series.
856	4	0	_uhttps://portal.knchr.org/Library/My%20eBooks/International.Tax.as.International.Law.An.Analysis.of.the.International.Tax.Regime.Sep.2007.pdf _yClick here to download
942			_2lcc _cE-BOOK