International Tax at the Crossroads

Institutional and Policy Reform in the Era of Digitalisation

Edited by Craig Elliffe, Faculty of Law, University of Auckland, New Zealand

In light of the significant transformations affecting international tax in recent years, this book offers in-depth examinations on a series of key issues on the taxation of cross-border transactions. Craig Elliffe brings together a wealth of acclaimed legal academics to consider how the Inclusive Framework (IF) is responding to the ways in which highly digitalised businesses operate.