TY - BOOK AU - Avi-Yonah,Reuven S. AU - Sartori,Nicola AU - Marian,Omri TI - Global perspectives on income taxation law SN - 9780195321357 (cloth : alk. paper) AV - K 4505 .A94 2011 U1 - 343.05/2 22 PY - 2011/// CY - Oxford, New York PB - Oxford University Press KW - Income tax KW - Law and legislation N1 - 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 ER -