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

Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The ec

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the ga

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

The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everyth