International Tax Policy

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Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

International Tax Policy and Double Tax Treaties

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Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

Exploring the Nexus Doctrine In International Tax Law

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In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t

International Taxation of Banking

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Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T

Time and Tax: Issues in International, EU, and Constitutional Law

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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