Advanced introduction to international tax law / Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, University of Michigan Law School, USA.
Cheltenham, UK ; Northampton, MA, USA : Edward Elgar Publishing, 
xii, 123 pages : illustrations ; 22 cm.
Elgar advanced introductions.
Formatted Contents Note
Introduction:The international tax regime Jurisdiction to tax and definitions The source rules Inbound taxation : passive income Inbound taxation : active income Transfer pricing Outbound taxation : passive income Outbound taxation : active income The tax treaty network Capital versus labor mobility The single tax principle The problem of non-discrimination The future of transfer pricing Base erosion and profit shifting Conclusion:The future of the international tax regime.
Bibliography, etc. Note
Includes bibliographical references (pages 110-114) and index.