Integrated business planning is a process that does exactly what its name implies-it brings together fragmented strands of strategic, financial and operational planning and performance management.

With Burger King planning to relocate there after completing its buy of coffee-and-donut chain Tim Hortons for about $11.4bn, Canada is emerging as the latest tax haven for U.S. firms fleeing a high tax code at home.

The United States has the highest corporate income tax rate among the 34 industrialized nations of the Organization of Economic Cooperation and Development, the world trade group, says a new paper from the Tax Foundation.

Transcepta LLC has begun offering trade-finance services to its customers.