This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term,...

The issue of migration and development became in the last years highly relevant on the global policy agenda. Countries and international organisations increasingly perceive migration as a phenomenon that can positively impact development in both migrant receiving and sending countries, provided...