Foundations of international income taxation / by Michael J. Graetz.
Graetz, Michael J.; West Group.
2003
JX5505 G757 2003 (Map It)
Available at Offsite ReCAP Facility, Core Collection

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Author Graetz, Michael J.
Title Foundations of international income taxation / by Michael J. Graetz.
Published New York, N.Y. : Foundation Press ; [St. Paul, Minn.] : Thomson/West, 2003.
Call Number JX5505 G757 2003
ISBN 1587785153 (alk. paper)
Description xxiii, 541 pages : illustrations ; 26 cm.
System Control No. (OCoLC)53031669
Bibliography, etc. Note Includes bibliographical references.
Series Foundations of law series.
Record Appears in Onsite Print Resources
Shared Records
All Resources
Portion of Title International income taxation
Gift Gift of Prof. Marvin A. Chirelstein
Added Corporate Author West Group.
Gift
The Arthur W. Diamond Law Library
Gift of Prof. Marvin A. Chirelstein
Introduction and overview
Source of income
Residence
The foreign tax credit
Deferral and controlled foreign corporation
Inbound transactions : business taxation
Non-business income : inbound and outbound transactions
Portfolio income : enforcement and administration
Transfer pricing and the allocation of income among related parties
The nondiscrimination principle
Tax competition, harmonization and national sovereignty.

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