Substantive tax sovereignty under globalization (Montesquieu lecture)
<p>Tax sovereignty, traditionally the exclusive right of states to determine and implement their own tax systems, stands at a crossroads due to unprecedented global interconnectivity. This sovereignty, once a clear-cut aspect of national governance, is now frequently contested by forces transc...
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| Format: | Journal article |
| Language: | English |
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Brill Academic Publishers
2024
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