International Tax as International Law: An Analysis of the International Tax Regime

@inproceedings{AviYonah2007InternationalTA,
  title={International Tax as International Law: An Analysis of the International Tax Regime},
  author={R. Avi-Yonah},
  year={2007}
}
1. Introduction: Is there an international tax regime? Is it part of international law? 2. Jurisdiction to tax 3. Sourcing income and deductions 4. Taxation of non-residents: investment income 5. Taxation of non-residents: business income 6. Transfer pricing 7. Taxation of residents: investment income 8. Taxation of residents: business income 9. The tax treaty network 10. The tax arbitrage, tax competition, and the future of the international tax regime. 
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