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
Summary
In 'Global Perspectives on Income Taxation Law', Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class
