1. Introduction -- 2. International Taxation and Transactional Models -- 3. Business Strategy and Transactional Models …Recent developments in the taxation of international enterprises are driven by the Organisation for Economic Co … extent they induce an international tax risk to the enterprise, in order to explore meaningful choices for action. The book …

through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …

its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global …

better world that global tax proponents presumably wish to achieve …Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each …

This paper proposes and evaluates alternative methods for addressing the tax treatment of interest expenses in a … multijurisdictional setting. The differential deductibility of debt entailed by various current tax law provisions leads to potential … (comprehensive business income tax) and ACC (allowance for corporate capital). While these regimes provide solutions to ownership …