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Tax Sovereignty and the Law in the Digital and Global Economy
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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
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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
Tax Sovereignty in the BEPS Era
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The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of glo
Global Tax Governance
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Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the