International business taxation : a study in the internationalization of business regulation / Sol Picciotto.
1992
JX5505 P582 1992 (Map It)
Available at Offsite ReCAP Facility
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Author
Title
International business taxation : a study in the internationalization of business regulation / Sol Picciotto.
Published
New York : Quorum Books, 1992.
Call Number
JX5505 P582 1992
ISBN
0899307779 (alk. paper)
Description
xvi, 400 pages : illustrations ; 25 cm
System Control No.
(OCoLC)25163457
Bibliography, etc. Note
Includes bibliographical references (pages [370]-391) and indexes.
Record Appears in
Table of Contents
Acknowledgements
Introduction
1
History and Principles
1
2
The Tax Treaty System
38
3
The International Tax System at the Crossroads
64
4
International Tax Avoidance
77
5
The Dilemma of Deferral
97
6
Tax Havens and International Finance
117
7
Anti-Haven Measures
142
8
The Transfer Price Problem
171
9
The Worldwide Unitary Taxation Controversy
230
10
The Internationalization of Tax Administration
250
11
Global Business and International Fiscal Law
307
Appendix: UN, OECD and USA Model Treaties
335
Bibliography
370
Table of Cases Cited
392
Index
396