Capturing the core challenges faced by the international tax
regime, this timely Research Handbook assesses the impacts of these
challenges on a range of stakeholders, evaluating various paths to
reform at a time when international tax policy is a topic high on
politicians’ agendas.  Expert international contributors
present an array of perspectives and approaches to research in the
field, but all consider the necessity of fundamental reforms. The
Research Handbook offers a reappraisal of the foundations and core
concepts of the international tax regime, highlighting the need to
adjust nineteenth and twentieth century solutions to the challenges
of the twenty-first century. Chapters look at the challenges of
embracing globalization, the interdependence of world economics,
the ensuing impossibility of truly unilateral international tax
policy, and the need to accommodate the expanding cast of players
on the political map. Â With a variety of paths to reform
suggested throughout, this Research Handbook will prove an
invigorating read for law scholars working on taxation law as well
as practitioners and policy makers seeking ways to improve, or
navigate, the current state of affairs with international tax law.
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