A collection of papers on the determinants and consequences of foreign direct investment (FDI) in the real and financial sectors of industrial countries. The te

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controvers

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the