The importance of export control laws and regulations in international trade continues to grow, not only because of the increase in world trade and technology dispersion but also due to concerns...
The recent relaunch of the European Commission’s Common Consolidated Corporate Tax Base (CCCTB) project promises a sorely needed leap forward in the harmonization of the rules by which companies...
Due to the growing intensity and complexity of international business relations, the PE definition and the allocation of profits between head units and PEs have become highly contentious, especially...