This book looks at concerns in the EU about differences in company tax rates, exchange rate changes, and inflation … strong tax component …

. Volume 22 of Advances in taxation continues this approach to taxation, looking at issues concerning challenges in tax …

such as: implicit taxes in imperfect markets; repatriation of indefinitely reinvested earnings; tax compliance in multiple … countries; innocent spouse tax relief decisions; and the pedagogical benefits of position paper assignments in tax education …

exploring topics such as: corporate tax planning, taxrelated accounting misstatements and uncertain tax positions, financial … statement readability, the tax effects of a major pension scheme change, and nonprofessional investor and taxpayer judgments and …