Law and Boarders
13 September 2012
Increasing globalisation is further complicating the world of international tax laws. AT examines some of the areas that area causing the most controversy
International business taxation is a huge and complex field - and it is likely to become increasingly important as more and more companies expand internationally. There are three areas of particular interest: transfer pricing and thin capitalisation (including the interaction of domestic legislation, the international tax treaty network, and multinational agreements...