The Political Economy of International Tax Governance (Transformations of the State)
Description
Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.
Keywords
DOUBLE TAXATIONINTERNATIONAL COOPERATIONFISCAL POLICYTAXATION_LAW AND LEGISLATION
2008Book
Author(s)Thomas Rixen
PublisherPalgrave Macmillan
ISBN9780230507685
LanguageEnglish
