The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a c

This publication differs from most existing tax casebooks the following ways: The book includes complete chapters on business, international, and estate and gif

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpaye