The evolution of international taxation Summary, description, and extensions of the capital income effective tax rate literature Empirical models of international capital-tax competition Labor mobility and income tax competition Taxable asset sales in securitization Globalization, multinationals, and tax base allocation: advance pricing agreements as shifts in international taxation? Documentation of transfer pricing: the nature of arm's length analysis Corporate tax competition and coordination in the European Union: what do we know? Where do we stand? Corporate taxation in Europe: competitive pressure and cooperative targets The economics of taxing cross-border savings income: an application to the EU savings tax Tax misery and tax happiness: a comparative study of selected Asian countries The ethics of tax evasion: lessons for transitional economies Money laundering: every financial transaction leaves a paper trail Tax effects in the valuation of multinational corporations: the Brazilian experience The economic impacts of trade agreements and tax reforms in Brazil: some implications for accounting research.
Bibliography, etc. Note
Includes bibliographical references and index.