International tax as international law : an analysis of the international tax regime / Reuven S. Avi-Yonah.

This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any internat...

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Bibliographic Details

Main Author:	Avi-Yonah, Reuven S. (Reuven Shlomo), 1957- (Author)
Format:	eBook
Language:	English
Published:	Cambridge : Cambridge University Press, 2007.
Series:	Cambridge tax law series.
Subjects:	Income tax > Foreign income. Business enterprises, Foreign > Taxation > Law and legislation. Aliens > Taxation > Law and legislation. Double taxation.
Online Access:	https://doi.org/10.1017/CBO9780511511318
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