Substantive Tax Sovereignty Under Globalisation: Re-empowering the States?: Commentary to Tsilly Dagan’s Montesquieu Lecture at Tilburg University, 25 April 2024
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 transcending tr...
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| Format: | Article |
| Language: | English |
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Ubiquity Press
2024-11-01
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| Series: | Tilburg Law Review |
| Subjects: | |
| Online Access: | https://account.tilburglawreview.com/index.php/up-j-tlr/article/view/394 |
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