The recession of 2008 precipitated a political crisis that motivated an unprecedented
international project to curb corporate tax dodging. This Article argues, contrary to dominant …

Academic researchers and the public have long shared an interest in whether and how
corporate political activity (CPA) relates to taxes and tax policy. This paper reviews the …

This paper contributes to recent discussions of corporate tax avoidance and global wealth
chains. Drawing on multiple case studies, we outline the key strategies adopted by Finnish …

Over the past decade, a number of well-publicized data leaks have revealed the secret
offshore holdings of high-net-worth individuals and multinational taxpayers, leading to a sea …

Innovation studies rarely incorporate finance in their analysis, although productive
innovation and economic development require efficient allocation of financial resources …

Since the 2008 global financial crisis, governments have sought enhanced cooperation with
respect to international tax law matters. To inhibit revenue losses, these governments are …

New market practices and business models are emerging around so-called stablecoins, a
type of crypto asset with certain features that seek to stabilize the price of the coin …

This thoroughly revised third edition of the Advanced Introduction to International Tax Law
provides an incisive overview of the key issues surrounding taxation and international law …

Digital commerce–the use of computer networks to facilitate transactions involving the
production, distribution, sale, and delivery of goods and services–has grown from merely …

The critiques of the current system of international tax are serious and interconnected:
international taxation is broken,'tax competition is dominant, 2 corporate tax avoidance is …