This book provides a comprehensive overview of the implications of tax avoidance for a firm’s capital structure, highlig
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This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition a
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The integrity of tax systems as we know them are being challenged throughout the world. Tax avoidance schemes of various
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This publication is the sixth edition of the Condensed Version of the OECD Model Tax Convention on Income and Capital.
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This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced i
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Inflation, Tax Rules, and Capital Formation brings together fourteen papers that show the importance of the interaction
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This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. Thi
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