Faithin Omaha eBook Collection

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

International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globaliz

Series on International Taxation Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law It is well known that multina

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global

Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus