This clearly written Understanding treatise is designed to supplement any corporate tax casebook, providing a step-by-step explanation of the fundamentals of co

A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of E

"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, an