The Foreign Account Tax Compliance Act (FATCA) represents a powerful response by the United States to flagrant offshore tax evasion. Although the new reporting regime has been criticized as unilateral and extraterritorial, this short article, prepared for a symposium hosted by Pepperdine Law...

Since the end of the second world war the economic gap between rich and poor countries has steadily widened. This book examines this disparity and assesses the reasons why some developing countries have been more successful than others