Jonathan Schwarz (Visiting Professorial Fellow) is a contributor to “Transfer Pricing and Business Restructurings: Streamlining all the way” published by the IBFD in May 2009. In it he notes that new global business models that have grown as a reaction to competitive pressures and changing market demand are coming under increasing scrutiny by tax administrations concerned about the possible erosion of their tax bases. The book provides fundamental information about the international tax issues and work of the OECD on this critical area.