Browsing Queen Mary University of London Theses by Subject "International tax law"

Now showing items 1-2 of 2

    • BRICS AND INTERNATIONAL TAX LAW 

      Wilson, Peter Antony (Queen Mary University of London, 2017-04-10)
      This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the ‘BRICS’, and concludes that the thrust of their divergences from ...

    • THE RECOGNITION OF THE EFFECT OF PASSIVE ASSOCIATION ON CONTROLLED TRANSACTIONS FOR TRANSFER PRICING PURPOSES 

      Clayson, Murray (Queen Mary University of London, 2016-01-29)
      This thesis examines a controversial and unsettled aspect of international tax law in the transfer pricing field: should the effect of “passive association” within a multinational group of companies be taken into account ...