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By John Abrahamson; £139.95; 389 pages; LexisNexis Tolley
This book’s impressive title promises much and delivers some of it. It introduces difficult concepts such as international tax funding of transactions interest dividends and gains clearly and simply while gradually building up a big picture of a complex subject.
The early chapters include a review of 16 regimes including those of the UK US and the BRICS countries.
Most of the chapters include reference to a number of different regimes although not all 16 countries. The author is Australian so it is little surprise that his country is featured in most chapters.
To that extent this book is an excellent primer on the general concepts of corporate finance both domestically and internationally.
Despite the title the book can only ever be a guide to the detailed issues involved. Given the number of sovereign states in the...
