The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global

Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments

The globalization of economies and the vast expansion of foreign investment have greatly increased the problems of international taxation. Musgrave (economics,

Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the