After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation

After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation

The uniqueness of this book is its conceptualization of a corporate group as a system of interaction, comprised of nodes, links and internal governance tools. T

This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a b

This book refines the features of a variety of different common law and civil law systems down to a recognizable standard CIT system, identifying in the process