Publisher's Synopsis
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:
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.
