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8 - Taxation of residents: Business income
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2 - Jurisdiction to tax
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6 - Transfer pricing
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4 - Taxation of nonresidents: Investment income
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Contents
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5 - Taxation of nonresidents: Business income
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3 - Sourcing income and deductions
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Frontmatter
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10 - Tax competition, tax arbitrage, and the future of the international tax regime
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Bibliography
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1 - Introduction: Is there an international tax regime? Is it part of international law?
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9 - The United States and the tax treaty network
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International Tax as International Law
- An Analysis of the International Tax Regime
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7 - Taxation of residents: Investment income
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4 - Trade and Revenue
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Annex
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7 - Key Issues in VAT Design
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5 - Equity and the Informal Sector
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11 - The Political Economy of VAT
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The VAT in Developing and Transitional Countries
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