This paper examines the concept of the electronic commerce company (e-company) from a tax strategy perspective. E-company development is examined alongside traditional models of company growth and global expansion. The e-company is potentially multinational from genesis, operating without...

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, <CitationRef CitationID="CR51">1979</CitationRef>; Moral development. Advances in research and theory. New...</citationref>

This paper forms one of a series examining aspects of transfer pricing from a Japanese perspective. In earlier work the authors examined prevalent allegations that global companies, especially Japanese multinationals, operated transfer pricing policies to the deliberate disadvantage of host...

This paper examines the difficulties facing tax authorities in valuing cross-border flows from a transactions based analysis, in conditions where intangibles and services are important and where the multinational firm concerned is operating a system in which group-wide economic functions...

This paper is an attempt to consider the research methods used in taxation history, which is an area that has attracted increased academic interest in recent years. The paper looks at the various routes that may provide an entry into studying taxation generally and at the inherently...