Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by expe

Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The ec

Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by t

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to

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