Search Results for: Fairness In International Taxation

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, a

Although the ability-to-pay fairness principle is a foundational element of American income tax policy, it has played a surprisingly small role in evaluating th

This book explores the thorny normative issues raised by the changing landscape of international tax policy. Proposals for taxation of the digital economy and t

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t

This in-depth coverage recognizes that tax law does not exist in isolation and reveals how tax law frequently overlaps with competition law, administrative law,