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Essays on International Taxation
by Michael J. Graetz

This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. The authors are not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought.
© 2016 by Michael Graetz

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs License. Full License available at:
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Cover design by Mary Valencia.
Published by the Lillian Goldman Law Library at Yale Law School.
ISBN: 978-0-692-63014-3
Table of Contents
Foreword
Introduction
Part 1 History

Chapter 1

Chapter 2

Part 2 Business Income</