This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors exp

There is something visceral about ownership. This is mine; you can’t have it. This is mine; you can share it. This is ours. Try to find it. Contemporary liter

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, a

Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services �

This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept