Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax sy
Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evide
Economic integration and mobility of capital have set the ground for a significant competition over resources. Tax competition for internationally mobile tax ba
Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argu
This paper considers the effect of taxation on the location of foreign direct investment (FDI) and taxable income reported by multinational firms with particula