The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European

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

The rules of making money have changed-forever With the collapse of investment banks, trillion-dollar-plus government bailouts, and the Dow plunging like a rock

This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxin