Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administrat
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o
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
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
This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (