Double taxation Law and legislation 215 Income tax 199 Taxation 89 Tax evasion 56 Foreign income 34 Treaties 27 Foreign tax credit 22 Noncitizens 18 Corporations, Foreign 17 Investments, Foreign 17 International business enterprises 16 Inheritance and transfer tax 13 Foreign relations 9 Conflict of laws 8 Wages 8 Corporations 6 Dividends 5 Tax administration and procedure 5 Electronic books 4 Estate planning 4 Partnership 4 Corporations, American 3 Diplomatic relations 3 Foreign economic relations 3 Interstate commerce 3 Law 3 Periodicals 3 States 3 Business enterprises 2