This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and co

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and co

Our world is currently divided into territorial states that resist all attempts to change their borders. But what entitles a state, or the people it represents,

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and co

Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus