This paper elaborates on the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. It refers to how globalizing business processes trigger governance change on the nation state level regarding the identification...

The chapter concerns limitations of bilateral tax treaties in multilateral situations (triangular cases). Such limitations result from the bilateral nature of tax treaties. Tax treaties based on the OECD Model or the UN Model are concluded by two parties, aiming to resolve juridical double...

Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to...