Analysis of the case law test for corporate residence, developed mainly in the United Kingdom beginning in the 19th century, the residence definition adopted in

The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular,

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

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability

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