International Tax Reform and the Inter-nation Allocation of Tax Revenue looks critically at systems of international taxation and points out defects which could be rectified. Some recent deveopments suggest that major reform during the next decade is inevitable and cannot be postponed. This book is therefore most timely. It also looks ahead at possible directions for international reform in preparation for the twenty first century. It deals with -

• the search for an optimal system of international taxation
• foreign direct investment and the multinational enterprise
• neutrality and the efficient allocation of resources
• inter-nation equity
• transfer pricing
• the treatment of intra group payments
• implementation.