Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by expe
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
Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the
This collection re-examines and re-assesses the role of the semi-periphery in world politics and argues that the processes of globalization have led us to widen