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Tax competition, tax arbitrage and the international tax regime
Avi-Yonah, Reuven S. - In: Bulletin for international taxation 61 (2007) 4, pp. 130-138
Persistent link: https://www.econbiz.de/10003449035
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United States, International - Back to the Future? The Potential Revival of Territoriality - Until 1993, the United States led the rest of the developed world in strengthening resi...
Avi-Yonah, Reuven S. - In: Bulletin for international taxation 62 (2008) 10, pp. 471-474
Persistent link: https://www.econbiz.de/10008111327
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Tax Treaty Monitor - The New United States Model Income Tax Convention - On 15 November 2006, the United States Treasury released its long-awaited new Model Income Tax Convention,...
Avi-Yonah, Reuven S.; Tittle, Martin B. - In: Bulletin for international taxation 61 (2007) 6, pp. 224-234
Persistent link: https://www.econbiz.de/10007744178
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International - Tax Competition, Tax Arbitrage and the International Tax Regime - This article contends that an international tax regime exists, embodied in both the tax treaty net...
Avi-Yonah, Reuven S. - In: Bulletin for international taxation 61 (2007) 4, pp. 130-138
Persistent link: https://www.econbiz.de/10007726379