The goal of the workshop is to bring together international scholars working on current issues in taxation. Relevant topics include, but are not limited to, the following: - Determinants, measures and consequences of tax avoidance. - Accounting for income taxes. - Tax uncertainty, tax...

With the emergence of the information and communication age, the associated changes in the character of international business activity have been profound. Some of the features that characterize the new age include organizational decentralization, vertical disintegration and specialization,...