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

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European

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

Report presenting the main corporate tax provisions in all 24 OECD countries in 1991. Calculates effective corporate tax rates on domestic as well as on interna

This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the w