The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular,

This book provides a description and analysis of tax systems worldwide. It offers practical guidance on international planning approaches from a team of both ta

Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.

Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporati

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op