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Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored ar

Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By op

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as

This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a b