Due to the Bologna process, cross border Higher Education is expected to develop in the coming years, what casts a new light on the issue of its financing. This paper suggests transferring the costs of foreign students Higher Education from the State, which hosts the students to their State of...

Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...