00839nam a2200109Ia 4500080001800000100002100018245006300039260005600102300001400158520053800172583001900710  a11.01.02 I68i  aIrish, Charles R  aInternational income taxation and less developed countries  bUniversity of Wisconsin Law SchoolaMadisonUSc1986  av, 241 p.  aExplains 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.  c3/7/00kM2LMGR