The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular,

This book provides a description and analysis of tax systems worldwide. It offers practical guidance on international planning approaches from a team of both ta

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the

Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.