Title: Foundations of international income taxation /
Authors: Graetz, Michael J.; West Group.
Date: 2003
Publisher: Foundation Press ;
Physical description: xxiii, 541 pages : illustrations ; 26 cm.
Language: English
LC class: K
Contents: Introduction and overview -- Source of income -- Residence -- The foreign tax credit -- Deferral and controlled foreign corporation -- Inbound transactions : business taxation -- Non-business income : inbound and outbound transactions -- Portfolio income : enforcement and administration -- Transfer pricing and the allocation of income among related parties -- The nondiscrimination principle -- Tax competition, harmonization and national sovereignty.