This book begins by examining the tax treatment of a withdrawal of property from an existing corporation, rather than tracing the chronological life of a newly

The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of prope

The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular,

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning poi