International tax as international law : an analysis of the international tax regime /

This book explains the international tax regime and how U.S. tax law plays in the international regime.

Détails bibliographiques
Cote:Libro Electrónico
Auteur principal: Avi-Yonah, Reuven S. (Reuven Shlomo), 1957-
Format: Électronique eBook
Langue:Inglés
Publié: Cambridge, UK ; New York : Cambridge University Press, 2007.
Collection:Cambridge tax law series.
Sujets:
Income tax > Foreign income.
Business enterprises, Foreign > Taxation > Law and legislation.
Noncitizens > Taxation > Law and legislation.
Double taxation.
Impôt sur le revenu > Revenus étrangers.
Entreprises étrangères > Impôts > Droit.
Étrangers > Impôts > Droit.
Double imposition.
LAW > Taxation.
Völkerrecht
Steuerrecht
Internationaal belastingrecht.
Inkomstenbelasting.
Verdragenrecht.
Accès en ligne:Texto completo
Table des matières:
  • Introduction
  • 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.

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