About the book The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that trans

International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globaliz

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp