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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

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

Updated to address recent developments, this evaluation of the international tax order compares approaches of the OECD, UN, and EU.

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

Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T