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need to obtain unanimity. However, the Commission’s proposal also raises serious EU state sovereignty concerns. This Note … threat to the national sovereignty of small EU states and raises important questions about the proper balance of power …
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National tax policy is one product of the classic Lockean social contract between individuals and government. But countries are now so economically interdependent that one nation's tax policies can profoundly undermine another's attempts to implement the bargain. This article argues that tax...
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of the Court of Justice of the EU, on the highly sensitive issue of national tax sovereignty within Europe …
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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 …
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