000			00892nam a2200133Ia 4500
080			_a11.01.02 I68i
100			_aIrish, Charles R
245			_aInternational income taxation and less developed countries
260			_bUniversity of Wisconsin Law School _aMadisonUS _c1986
300			_av, 241 p.
520			_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.
583			_c3/7/00 _kM2LMGR
942			_cM _mI68i
999			_c14899 _d14899