Can sovereign interests be aligned with international tax cooperation
journal contribution
posted on 2017-01-01, 00:00authored byMark 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
Pagination
207-233
Location
Auckland, N.Z.
ISSN
1173-5864
Language
eng
Publication classification
C1.1 Refereed article in a scholarly journal, C Journal article