Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T

This book introduces and discusses international tax issues relating to corporate finance, group treasury, and banking operations. The book is intended to benef

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report

This paper explores how corporate taxes affect the financial structure of multinational banks. Guided by a simple theory of optimal capital structure it tests (