M&A play a major role in the materialization of globalization, but it is just one of several challenges that … globalization poses to international tax policy, all of which share two basic tensions that may have been present in the past, but … have been significantly exacerbated in importance by globalization: the revenue flight dilemma and the multinational …

Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … better world that global tax proponents presumably wish to achieve …

world this asks for action on a global scale. I will relate this to the Base Erosion and Profit Shifting (BEPS) project of …

areas of scholarship, including international relations theory, sovereignty theory, political philosophy, political economy …, and behavioral game theory, so as to begin to understand the changing pressures on taxation that are emerging as a result … of the increasingly complex relationship between states, markets, and people in a globalized world …

, the increasing influence of globalization and digitalization on domestic tax systems has made improved international …