The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a c

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t

Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T

Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet

In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits