By Sarah ALsultan (Kuwait University) on Feb 24, 2021 12:34 pm Sarah ALsultan (Kuwait University School of Law) Extended Summary International tax competition is a worldwide phenomenon that is intensified by globalization which is a process that eased the movement of highly mobile businesses. This competition can be construed as a game in which the players are countries that need and/or want to attract businesses. Traditionally,...
By Claudio Cipollini (RCLex) on Feb 24, 2021 11:54 am Claudio Cipollini (Heidelberg University, Germany) / February 24, 2021 The identification of new instruments to improve the efficiency of transfer pricing (TP) control is a priority on the international tax law agenda. The search for effective methods of control and feasible solutions for minimizing the associated costs assume a fundamental relevance for the sustainability of...
