economies of the world. Thus, the approach of limiting investment protection by applying the minimum standard of customary …

structure international fiscal policy to plug these loopholes. But how should it do so? Will the fiscal sovereignty of states be … careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and … on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a …

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 …