The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm�

The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domes

Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal M

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

In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the