Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
- Publication
Articles 1 - 2 of 2
Full-Text Articles in Taxation-Transnational
Comparative Tax Law Guide, Kim Brooks
Comparative Tax Law Guide, Kim Brooks
OER Texts
This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:
- more deeply understand your own tax system and context;
- learn about another country’s system and context;
- draw general conclusions about tax law;
- press for or support tax law change;
- facilitate tax law harmonization or coordination among jurisdictions;
- delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
- explain why a country’s tax laws are the way they are; and …
Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten
Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten
SLU Law Journal Online
Freeports, special zones that offer favorable tax policies to goods being housed therein, are quietly and quickly becoming a favored investment tactic used by the ultra-wealthy. In this article, Charles F. Whitten discusses how freeport expansion threatens to unravel international efforts to combat tax avoidance and money laundering.