00921nam a2200145Ia 450000500170000008000180001710000210003524500630005626000560011930000140017552005380018958300190072794200120074699900170075820260716043002.0  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  cMmI68i  c38234d38234