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Recently, patent reforms in different parts of the world have shown an emerging trend towards the emulation of Indian patent law. Countries like China, South Africa, Botswana and Brazil are now trying to amend their domestic patent laws based on India’s model. The Philippines was among the first countries to emulate India’s patent regime.
The post Transplanting India’s patent laws appeared first on OUPblog.
The creativity of rich individuals and their tax advisors to hide private wealth in tax havens such as the Cayman Islands or Switzerland knows hardly any bounds. Just as unethical, though often legal, are the multiple techniques multinational corporations use to shift profits to low-tax jurisdictions such as Panama or Bermuda. And even though small states have a structural advantage when it comes to engaging in tax competition, that is, attracting capital from abroad, big economies have become adept at playing the game, too: The United States, Germany, and with the Cayman
The post Tax competition – a threat to economic life as we know it appeared first on OUPblog.