The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In parti

For centuries, trade has endured stumbling blocks, mistakes, and moments of inspiration. It has contributed to the modern, globalized world in which we live, an

This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles em

For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinat

The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu