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Can sovereign interests be aligned with international tax cooperation

journal contribution
posted on 2017-01-01, 00:00 authored by Mark Smith
Nation states' continued dominance of global politics - disconnect between international trade and national power - risks to foreign investment and economic growth - whether states should trade autonomy and legislative freedom for the public good that lacks certainty in enforcement - argument for a global formulary apportionment for producers and a destination-based goods and services tax for consumers.

History

Journal

New Zealand law review

Issue

2

Pagination

207 - 233

Publisher

Legal Research Foundation

Location

Auckland, N.Z.

ISSN

1173-5864

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal; C Journal article

Copyright notice

2017, Legal Research Foundation