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The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a c

This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles em

In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the techn

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t