multilateral tax agreements, governments increasingly study the tax policies in place elsewhere to ensure that their tax rules … governing the treatment of cross-border investments are ‘competitive’ with those of foreign tax regimes. To highlight the … section touches on the ways that international tax policy analysis struggles to identify optimal laws and policies given the …

major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each … regional) tax. Since countries have little appetite for giving up fiscal sovereignty or for explicitly redistributive fiscal … arrangements, most past global tax proposals had little or no prospect of success. However, less ambitious attempts to develop a …

has to start the rules of international tax law, which govern the internationally relevant legal methods for the … resolution of conflicts of tax claims raised by different countries in relation to income that is produced at a cross …