Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provide

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

Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.

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

This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corpo