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