Since the advent of state sovereignty with the Peace of Westphalia, powerful Western nations have determined and applied international law in a manner that advance their national interests. In short, the international legal process has been a mechanism of hegemony, and powerful Western nations...

This paper elaborates on the emergence of so-called Advance Pricing Agreements (APA) in international taxation and corresponding APA programs in individual countries. It refers to how globalizing business processes trigger governance change on the nation state level regarding the identification...

We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and effective average labor income tax rates using a unique international database on income tax calculators. We find that due to increasing mobility of firms and high-income...

This Article examines global destination sales-based formulary apportionment (“DSFA”). It questions whether unilateral U.S. adoption of a DSFA tax would prompt other countries to follow suit, identifying on one hand factors that could encourage a productive capacity shift to the...

International business environment (IBE) literature is characterised by the lack of a holistic analytical framework. Drawing on a wide range of perspectives, this study aspires to fill the lacuna by offering a holistic, dynamic analytical framework for the systematic study of the IBE. The IBE is...