Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As

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

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax