Non-Fiscal Tax Policies and State Sovereignty
Language: en
Pages: 229
Authors: Giulio Allevato
Categories: Law
Type: BOOK - Published: 2024-08-06 - Publisher: Edward Elgar Publishing

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In this interdisciplinary book, Giulio Allevato explores how the non-fiscal function of the taxing power has contributed to the establishment, consolidation, an
Fiscal Sovereignty of the Member States in an Internal Market
Language: en
Pages: 274
Authors: Jacobus Johannes Maria Jansen
Categories: Business & Economics
Type: BOOK - Published: 2011-01-01 - Publisher: Kluwer Law International B.V.

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The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justi
Tax Sovereignty in the BEPS Era
Language: en
Pages: 338
Authors: Sergio André Rocha
Categories: Law
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

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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
Fiscal Sovereignty of the Member States in an Internal Market
Language: en
Pages: 272
Authors: Sjaak Jansen
Categories: Law
Type: BOOK - Published: 2010-12-15 - Publisher: Kluwer Law International B.V.

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Although EU Member States have retained national sovereignty in tax matters, a consistent line of decisions by the European Court of Justice requires them to ex
The Impact of State Sovereignty on Global Trade and International Taxation
Language: en
Pages: 192
Authors: Ramon J. Jeffery
Categories: Business & Economics
Type: BOOK - Published: 1999-01-01 - Publisher:

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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