creation of value. Besides, geographic distances tend to be less relevant. The main objective of international tax planning … instruments of international tax planning whether new chances of minimising the effective tax rate emerge with the use of ICT and … conclude that, due to ICT, it is easier to make use of the international tax differential by choosing the optimal location and …

Tax lawyers Rafael Bellaver and Pedro Henrique Chaves Araujo consider international efforts to curb base erosion and …

The multinationalization of corporate investment in recent years has given rise to a number of international tax … capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are …