The Impact of State Sovereignty on Global Trade and International Taxation

The Impact of State Sovereignty on Global Trade and International Taxation
Author :
Publisher :
Total Pages : 192
Release :
ISBN-10 : 9041197036
ISBN-13 : 9789041197030
Rating : 4/5 (36 Downloads)

Book Synopsis The Impact of State Sovereignty on Global Trade and International Taxation by : Ramon J. Jeffery

Download or read book The Impact of State Sovereignty on Global Trade and International Taxation written by Ramon J. Jeffery and published by . This book was released on 1999-01-01 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work examines the role of global economic change and the concepts of State sovereignty and jurisdiction in the creation and elimination of direct tax barriers to international trade and investment. Until now there has been no systematic study of the problems of such barriers to trade taking into account these fundamental elements. Here the author applies this new theoretical perspective to a number of specific international tax issues and aims to suggest practical solutions to the problems of direct tax distortions.The issues examined include: International tax non-discrimination; Treaty shopping; The prohibition on the extra-territorial enforcement of revenue laws; The need for tax co-ordination in the relations of the European Community (EC) and Member States with the rest of the world for the effective elimination of direct tax barriers within the EC. The Impact of State Sovereignty on Global Trade and International Taxation constitutes a valuable addition to the literature concerning the interface of trade and tax and international law, and the harmonisation of taxation within the EC. This work was awarded the 1998 Mitchell B. Carroll Prize by the International Fiscal Association for the best work devoted to international fiscal law or comparative tax law.


The Impact of State Sovereignty on Global Trade and International Taxation Related Books

The Impact of State Sovereignty on Global Trade and International Taxation
Language: en
Pages: 192
Authors: Ramon J. Jeffery
Categories: Business & Economics
Type: BOOK - Published: 1999-01-01 - Publisher:

DOWNLOAD EBOOK

This work examines the role of global economic change and the concepts of State sovereignty and jurisdiction in the creation and elimination of direct tax barri
International Tax Competition
Language: en
Pages: 332
Authors: Rajiv Biswas
Categories: Business & Economics
Type: BOOK - Published: 2002 - Publisher: Commonwealth Secretariat

DOWNLOAD EBOOK

Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by expe
Tax Sovereignty and the Law in the Digital and Global Economy
Language: en
Pages: 249
Authors: Francesco Farri
Categories: Business & Economics
Type: BOOK - Published: 2020-09-27 - Publisher: Routledge

DOWNLOAD EBOOK

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the effi
Elgar Encyclopedia of International Economic Law
Language: en
Pages: 0
Authors: Krista Nadakavukaren Schefer
Categories: Law
Type: BOOK - Published: 2025-08-28 - Publisher:

DOWNLOAD EBOOK

This revised and expanded Encyclopedia is the new benchmark and flagship reference work for the study of international economic law. A comprehensive resource, i
International Tax Policy
Language: en
Pages: 263
Authors: Tsilly Dagan
Categories: Business & Economics
Type: BOOK - Published: 2018 - Publisher: Cambridge University Press

DOWNLOAD EBOOK

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.