Evans, Krever, and Mellor present readers with a collection of expert essays and articles regarding tax simplification in a variety of international contexts. The selections cover a wide range of topi
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question ‘Is there a permanent establishment?’ is a tax treaty issue that advisers, gov
Correia proposes an interdisciplinary and comparative approach to taxing corporate groups. He begins by analyzing the core mechanical pillars of corporate income tax systems and their impact on corpor
As barriers to international trade and investment are eliminated, taxation becomes an increasingly important consideration in foreign investment decisions. This book describes the many different ways
Series on International Taxation Volume 58 Beneficial Ownership in International Tax Law compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of n
Series on International Taxation Volume 59 The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the fore
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in
Edited by Brederode (a practicing international tax lawyer who also teaches at New York U.), this volume comparatively describes and analyzes the value added tax (VAT) treatment of real estate transac
The European Union (EU) Merger Directive removes certain tax disadvantages encountered by companies and their shareholders in the course of a restructuring operation. However, in spite of amendments a
Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this bo
Series on International Taxation Volume 46 Legal Interpretation of Tax Law is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other gene
Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive fashion. The recent adoption by as many as a hundred juri
Series on International Taxation Volume 60 Tax Sovereignty in the BEPS Era focuses on how national tax sovereignty has been impacted by recent developments in international taxation, notably followin
In international tax law, the arm's length principle states that multinational enterprises should carry out controlled transactions at arm's length prices, or prices which associated enterprises would
Combining analysis and synthesis, Bentley (Bond U., Australia) draws on a range of materials across legal and other disciplines and across jurisdictions (although Australia serves as a best practice b
Sales taxes - including gross receipt taxes, retail sales taxes and value added taxes - are a key part of the fiscal revenue of many countries. Given an increasingly global economy - and the recent st
