T. Rixen
Palgrave-Macmillan
Hardback
264
39722

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.

The Political Economy of International Tax Governance

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