As businesses expand operations globally, the threat of double taxation on income earned becomes a significant concern. The current Mutual Agreement Procedures (MAP) within the tax treaties frequently fail to provide equitable relief, exposing taxpayers to uncertain outcomes. The uncertainty...

Machine generated contents note: CHAPTER I--Introduction mand Overiew I -- Sheldon Friedman and David C. Jacobs -- CHAPTER 2-Programs without Altemative: Public Pensions -- in the OECD 15 -- Christian E. Weller -- CHAPTER 3-Diverting the Old-Age Crisis: Intemational -- Projections of Living...

Articles featured in the symposium: Author's reply to Wheeler-Getman-Brody papers by Lance Compa, School of Industrial and Labor Relations The Wagner Act Model: A Toxic System beyond Repair by Roy J. Adams De Groote, School of Business, McMaster University, Hamilton, Ontario Choosing an...