Tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. This practical new guide is the first to provide a comparative approach to help you understand tax law interpretation in economies engaged in cross-border investment on a...

The Pareto distribution has been used to describe firm sizes in many theoretical models for its convenience and empirical validity. We provide estimates of the Pareto parameters across industries and investigate the determinants of the shape of the firm size distribution in Brazil. The Pareto...