000 01535nam a2200325Ia 4500
001 305424
003 OCoLC
005 20221221062758.0
008 101020s2011 enka b 001 0 eng
010 _a2010044231
020 _a9780195321357 (cloth : alk. paper)
020 _a0195321359 (cloth : alk. paper)
020 _a9780195321364 (pbk. : alk. paper)
020 _a0195321367 (pbk. : alk. paper)
035 _a(OCoLC)664673121
040 _aPUCPR
049 _acicg
050 0 0 _aK 4505
_b.A94 2011
082 0 0 _a343.05/2
_222
100 1 _aAvi-Yonah, Reuven S.
_q(Reuven Shlomo)
_9198531
_2Local
245 1 0 _aGlobal perspectives on income taxation law
_cReuven S. Avi-Yonah, Nicola Sartori and Omri Marian.
260 _aOxford
_aNew York
_bOxford University Press
_cc2011.
300 _axix, 181 p.
_bill.
_c25 cm.
504 _aIncludes bibliographical references and index.
505 0 _aIntroduction -- 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.
650 0 _aIncome tax
_xLaw and legislation.
_9114259
700 1 _aSartori, Nicola.
_9274047
_2Local
700 1 _aMarian, Omri.
_9249913
_2Local
776 0 8 _iOnline version
_aAvi-Yonah, Reuven S. (Reuven Shlomo), 1957-
_tGlobal perspectives on income taxation law.
_dOxford ; New York : Oxford University Press, c2011
_w(OCoLC)765366857
999 _c223901
_d223901