автор: Richard Krever

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the lega …

No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that’s fair and equitable to taxpayers while simultaneously promoting …

Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core …

The 20th century will probably be regarded as a watershed in the history of taxation. The first half of the century was characterised by numerous changes to tax theory and practice that alone probabl …

Series on International Taxation Volume 46 Legal Interpretation of Tax Law is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other gene …

The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & Franois Vaillancourt Although arm’s length methodology continues to prevail …

The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & Franois Vaillancourt Although arm’s length methodology continues to prevail …