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International income taxation and less developed countries

By:

Irish, Charles R

Material type: Text

TextPublication details: University of Wisconsin Law School MadisonUS 1986Description: v, 241 pAction note:

3/7/00 M2LMGR

Summary: 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.

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Holdings
Item type	Current library	Call number	Status	Barcode
Monograph	CARICOM Documentation Centre	11.01.02 I68i (Browse shelf(Opens below))	Available	0000000008913

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.

3/7/00 M2LMGR

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