Avi-Yonah, Reuven S.

Global perspectives on income taxation law Reuven S. Avi-Yonah, Nicola Sartori and Omri Marian. - Oxford New York Oxford University Press c2011. - xix, 181 p. ill. 25 cm.

Includes bibliographical references and index.

Introduction -- Some theoretical aspects of "comparative taxation" -- Taxable income -- Deductions -- The taxpaying unit -- Tax accounting -- Taxation of capital gains and losses -- Tax avoidance -- Selected business tax issues -- Selected international tax issues -- Conclusion.

9780195321357 (cloth : alk. paper) 0195321359 (cloth : alk. paper) 9780195321364 (pbk. : alk. paper) 0195321367 (pbk. : alk. paper)

2010044231


Income tax--Law and legislation.

K 4505 / .A94 2011

343.05/2