Introduction -- Overview of international taxation -- Examples of country tax systems -- Manufacturing -- Procurement companies -- Distribution and regional sales companies -- Shipping and air transport -- Value added tax -- Customs duties and tariffs -- The digital economy -- Social security...

We look at the tax burden on direct investment from three perspectives. The first section illustrates how the recognition of company tax planning and of the importance of intellectual property affects measures of effective tax rates. It also discusses the methodological issues that arise, such...