"This book draws from essays given at a symposium held in honour of Professor [Alex] Easson at Queen's Law on 29 February 2008"--Preface.
"Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. Agreements such as NAFTA [North American Free Trade Agreement] in North America and the regional integration of the European Union facilitate cross-…
"Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. Agreements such as NAFTA [North American Free Trade Agreement] in North America and the regional integration of the European Union facilitate cross-…
"Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt wi…
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously…
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously…
The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business pro…
"The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business pr…
"International Tax Primer' provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, …
"A perfect accompaniment to the Australian Income Tax Legislation 2018 - 3 Volume Set, this title provides the text of all international tax agreements entered into by Australia as at 1 January 2018. For ease of reference, this book reproduces all of Australia's current tax trea…