ABSTRACT This paper assesses national and international responses to tax challenges presented by cross-border electronic commerce. Ten years after these challenges were first identified, a survey o...

1.0 The Battle for International Investments The topic of globalization and tax is an ancient one. Writings in the area date back at least 2,500 years to the work of Herodotus, the ancient Greek sc...

On January 1, 1994, Canada, the United States, and Mexico formed the North American Free Trade Agreement to promote their economic interests by lowering barriers to international trade and investment....