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

The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate for

Previous edition, 2nd, published in 1990.