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 increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reform

Report presenting the main corporate tax provisions in all 24 OECD countries in 1991. Calculates effective corporate tax rates on domestic as well as on interna