TY  - BOOK
AU  - Irish, Charles R
TI  - International income taxation and less developed countries
PY  - 1986///
CY  - MadisonUS
PB  - University of Wisconsin Law School
N2  - 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
ER  -