The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have mad

In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damag

Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporati

The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Admini

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d