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.