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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, illustratingthat tax sovereignty is both shaped and constrained byan international tax regime.
- Format: Inbunden
- ISBN: 9780230507685
- Språk: Engelska
- Antal sidor: 249
- Utgivningsdatum: 2008-11-03
- Förlag: Palgrave Macmillan