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  <titleInfo>
    <title>Global perspectives on income taxation law</title>
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  <name type="personal">
    <namePart>Avi-Yonah, Reuven S. (Reuven Shlomo)</namePart>
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  <name type="personal">
    <namePart>Sartori, Nicola.</namePart>
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  <name type="personal">
    <namePart>Marian, Omri.</namePart>
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    <place>
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    <publisher>Oxford University Press</publisher>
    <dateIssued>c2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
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    <extent>xix, 181 p. ill. 25 cm.</extent>
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  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Reuven S. Avi-Yonah, Nicola Sartori and Omri Marian.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
  </subject>
  <classification authority="lcc">K 4505 .A94 2011</classification>
  <classification authority="ddc" edition="22">343.05/2</classification>
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      <title>Global perspectives on income taxation law</title>
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    <name>
      <namePart>Avi-Yonah, Reuven S. (Reuven Shlomo), 1957-</namePart>
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    <originInfo>
      <publisher>Oxford ; New York : Oxford University Press, c2011</publisher>
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    <identifier type="local">(OCoLC)765366857</identifier>
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  <identifier type="isbn">9780195321357 (cloth : alk. paper)</identifier>
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  <identifier type="lccn">2010044231</identifier>
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    <recordIdentifier source="OCoLC">305424</recordIdentifier>
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