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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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We develop a model in which it is uncertainty about the future domestic policy environment that both makes international cooperation attractive and induces the possibility of a nation reneging on such an international agreement. We show, in a fairly general setting in which the likelihood of...
Persistent link: https://www.econbiz.de/10011809916
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 …
Persistent link: https://www.econbiz.de/10010211918
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Investor-State dispute settlement mechanisms (ISDS) are an important component of most International Investment Agreements (IIAs) and have significant influence on how disputes between States and investors are resolved. This statistical survey of a large sample of 1,660 bilateral investment...
Persistent link: https://www.econbiz.de/10009685837
around the world. But while a significant number of major recent treaties contain such express provisions, most investment …
Persistent link: https://www.econbiz.de/10011582193
Many governments have expressed concerns about the uncertainty linked to the perceived inconsistency of treaty interpretation in Investor-State dispute settlement (ISDS). An OECD-hosted intergovernmental investment roundtable has been considering a range of tools through which governments can...
Persistent link: https://www.econbiz.de/10011582200