00892nam a2200133Ia 4500 11.01.02 I68i Irish, Charles R International income taxation and less developed countries University of Wisconsin Law School MadisonUS 1986 v, 241 p. 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 M I68i 14899 14899 0 0 0 0 CRCM CRCM 2023-05-04 0 11.01.02 I68i 0000000008913 2023-05-04 00:00:00 2023-05-04 M