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 …

synthesizing empirical and normative modes of inquiry. It examines the transformation of sovereignty exercised by emerging … democracies and shows that - in stark contrast to emerging democracies' foreign policy rhetoric - the "softening" of sovereignty … has become the norm. The present paper assesses this softening of sovereignty on the basis of a "democratic …