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

The number of international tax disputes is constantly increasing. This is a logical consequence of the pressure that is exerted on the global tax system by a r

Series on International Taxation, Volume 82 The economic value of China’s mergers and acquisitions (M&A) market is exceeded only by that of the United States.

Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus

Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the g