Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last

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

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