What is "global law"? what is "global taxation"? The book addresses these questions by focusing on "global corporate taxation" as an exemplary illustration. Corporate tax policies compete and evolve different solutions adopted by individual countries form clusters that map the distribution of these solutions. The relationship between global tax models and local tax solutions is bidirectional: tax models are implemented by countries through legal transplants in the form of specific tax solutions; tax solutions are exported and transplanted elsewhere and affect the structure and the spread of tax models. There is a complex relationship between the global and the local level that results in unique outcomes in different countries through a selective process. The influence of corporate tax models is altered by local tax systems and re- activated into the global level in a constant cycle. Thus, the circulation of corporate tax models is the main topic of global corporate taxation and of this book which analyses a basic set of corporate tax policies. Each chapter first discusses the circulation of policy models and then focuses on the application of the models within a specific national corporate tax system.
