This work examines the role of global economic change and the concepts of State sovereignty and jurisdiction in the creation and elimination of direct tax barri

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

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the effi

An increasing number of States have entered the market looking to invest resources in foreign assets. This emergence of States acting as investors, managing the

This revised and expanded Encyclopedia is the new benchmark and flagship reference work for the study of international economic law. A comprehensive resource, i