International income taxation and less developed countries (Record no. 38234)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00921nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043002.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.01.02 I68i |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Irish, Charles R |
| 245 ## - TITLE STATEMENT | |
| Title | International income taxation and less developed countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | University of Wisconsin Law School |
| Place of publication, distribution, etc. | MadisonUS |
| Date of publication, distribution, etc. | 1986 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | v, 241 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Explains interaction of four legal regimes in order to produce an income tax structure applicable to transnational corporations with activities in less developed countries. Considers methods that are used or could be used by developing countries to increase source taxation of transnational corporations without disrupting the inflow of foreign investment into those countries. Discusses benefits of tax haven status and whether a shift away from source taxation to tax haven status could act as a catalyst for economic development. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 3/7/00 |
| Action agent | M2LMGR |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | I68i |
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