Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing

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

The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domes

The Dutch tax system distorts economic decisions, treats equal economic positions unequally for tax purposes, and is extraordinarily complex. Following in the f