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Taxation is a fundamental part of national sovereignty. The two dominant components of tax sovereignty are the ability … sovereignty are the right to determine tax rates, structures and the use of tax revenues. With a view to implementing of the WHO … decision was that prescriptive obligations were inappropriate and unacceptable, because they would infringe on tax sovereignty …
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On January 1, 1994, Canada, the United States and Mexico formed the North American Free Trade Agreement (NAFTA) to promote their economic interests by lowering barriers to international trade and investment. A concern exists that national tax differences harm or inhibit cross-border investment...
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This article considers bilateral investment treaties (BITs) and arbitration in relation to tax matters. Specifically, the author analyses the primary aspects of BITs with regard to taxation of investments and considers the interpretation in a number of cases as made by International Centre for...
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