The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As

The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational ente

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

Authoritative resource for defining tax and tax-related terms. With the addition of over 120 completely new definitions and over 100 substantially revised descr

This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained fr