'Tax Sovereignty in the BEPS Era' focuses on how national tax sovereignty has been impacted by recent developments in … freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable … result of globalization and income mobility, one country's exercise of tax sovereignty often overlaps, interferes with or …

Lessons from Europe; Chpt. 8 E-commerce Tax Policy; Chpt. 9 Balancing Economic and Sovereignty Interests; Chpt. 10 Modelling …

Intro -- CONTENTS -- TABLES -- PREFACE -- 1 Introduction -- 1 The Clash between Economic and Sovereignty Interests -- 2 … Reform -- 6 Conclusion -- PART III. SOVEREIGNTY CONCERNS -- 7 Lessons from Europe -- 1 Introduction -- 2 European Economic … Integration and Tax Harmonization -- 3 The Drive towards Economic Integration under NAFTA -- 4 The Loss of Sovereignty under NAFTA …