This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for traditional systems based on the residence of the investor or the source of the income, nothing less than full harmonization across...

"Robertson and Tyrala provide a theoretical and empirical analysis of emerging markets and the offshore economic system. Few analysts are aware that corporate structures formed in Mauritius hold over $700 billion in assets in the global economy. In the last decade, taxation has become a central...