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

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

Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of

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

This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mi