The demarcation between debt and equity is a long-standing core constituent of company and taxation law the world over …. However, its sustainability for national and international taxation regimes is increasingly the subject of doubt. Domestic and … income taxation, corporate taxation and international taxation law, a variety of legislative policy concerns influence the …

The taxation of the multinational enterprise (MNE) has been a continuing concern for policy-makers. We argue that the … that arise when taxation leads to the inefficient location of MNE activities. Thus, MNEs may shift activities to low … public goods, and public finance scholars have long known that the taxation-based distortions are minimized when the tax …