Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent b

A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an

Recounts the forgotten early development of the federal income tax in the United States. Topics covered range from marriage, to capital losses, to withholding.

This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven A