Access to trade finance, i.e. financial instruments and means of payments for international transactions, can enable SME engagement in international activities through direct exporting and participation in global value chains, and ultimately foster inclusive economic growth and innovation. The...

This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...