Introduction to taxation in an international context / Andrew Lymer and John Hasseldine -- History of taxation / William D. Samson -- History of international business taxation / Paul Hewitt, Andrew Lymer and Lynne Oats -- Internet challenge to tax system design / Neil Warren -- Anti-avoidance and harmful tax competition: from unilateral to multilateral strategies / Marika Toumi -- The future international tax environment / Simon James -- The role of tax treaties in international taxation / Walter O'Connor -- Foreign tax credits / Robert Ricketts -- International transfer pricing / Jamie Elliott and Clive Emmanuel -- International tax aspects of income derived from the supply of intellectual property: royalties vs. business profits / Kevin Holmes -- Taxing non-residents: a U.S. perspective / Peggy Hite -- Taxes and compensation / Amin Mawani -- Taxing companies and their shareholders: design issues / Lynne Oats -- Administrative and compliance costs of international taxation / Jeff Pope -- Binding rulings: a comparative perspective / Adrian Sawyer