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This dissertation investigates the importance of the nexus approach to international taxation. The nexus approach was first adopted in Action 5 of the G20/OECD

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l

Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by expe

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