Chapter 1 Introduction to Taxation in an International Context

Chapter 2 History of Taxation

Chapter 3 History of International Business Taxation

Chapter 4 Internet Challenge to Tax System Design

Chapter 5 Anti-Avoidance and Harmful Tax Competition: From Unilateral to Multilateral Strategies?

Chapter 6 The Future International Tax Environment

Chapter 7 The Role of Tax Treaties in International Taxation

Chapter 8 Foreign Tax Credits

Chapter 9 International Transfer Pricing

Chapter 10 International Tax Aspects of Income Derived from the Supply of Intellectual Property: Royalties vs. Business Profits

Chapter 12 Taxes and Compensation

Chapter 13 Taxing Companies and Their Shareholders: Design Issues

Chapter 14 Administrative and Compliance Costs of International Taxation

Chapter 15 Binding Rulings: A Comparative Perspective