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.
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Global perspectives on income taxation law by Reuven S. Avi-Yonah. ISBN 9780195321364. Published by Oxford University Press in 2011. Publication and catalogue information, links to buy online and reader comments.
