Published: 2022-04-12
Articles
Improving the Resolution of International Tax Disputes
137–151
AbstractThe dramatic increase in international trade and investments and related phenomena under the general heading of Globalization have multiplied...
The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies
151–181
AbstractMost studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role...
Whatever Happened To Subpart F? U.S. CFC Legislation after the Check-the-Box Regulations
186–211
AbstractThe U.S. Congress, in 1962, enacted provisions commonly known as subpart F, under which U.S. shareholders...