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Author: David A. Smith Publisher: Routledge ISBN: 1134635087 Category : Business & Economics Languages : en Pages : 305
Book Description
With editors and contributors of outstanding academic reputation this exciting new book presents an unconventional and radical perspective, revealing that states do still matter.
Author: David A. Smith Publisher: Routledge ISBN: 1134635087 Category : Business & Economics Languages : en Pages : 305
Book Description
With editors and contributors of outstanding academic reputation this exciting new book presents an unconventional and radical perspective, revealing that states do still matter.
Author: Ramon J. Jeffery Publisher: ISBN: 9789041197030 Category : Business & Economics Languages : en Pages : 192
Book Description
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: International tax non-discrimination; Treaty shopping; The prohibition on the extra-territorial enforcement of revenue laws; The need for tax co-ordination in the relations of the European Community (EC) and Member States with the rest of the world for the effective elimination of direct tax barriers within the EC. 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.
Author: Saskia Sassen Publisher: Columbia University Press ISBN: 0231106084 Category : Capital market Languages : en Pages : 182
Book Description
This work looks at the way in which the new global economy works, examining its effect on the power and legitimacy of individual states. It argues that national sovereignty has not eroded, but states have begun to reconfigure, to decide where their resonsi
Author: Stewart Patrick Publisher: Brookings Institution Press ISBN: 0815737823 Category : Political Science Languages : en Pages : 229
Book Description
Now in paperback—with a new preface by the author Americans have long been protective of the country's sovereignty—all the way back to George Washington who, when retiring as president, admonished his successors to avoid “permanent” alliances with foreign powers. Ever since, the nation has faced periodic, often heated, debates about how to maintain that sovereignty, and whether and when it is appropriate to cede some of it in the form of treaties and the alliances about which Washington warned. As the 2016 election made clear, sovereignty is also one of the most frequently invoked, polemical, and misunderstood concepts in politics—particularly American politics. The concept wields symbolic power, implying something sacred and inalienable: the right of the people to control their fate without subordination to outside authorities. Given its emotional pull, however, the concept is easily high-jacked by political opportunists. By playing the sovereignty card, they can curtail more reasoned debates over the merits of proposed international commitments by portraying supporters of global treaties or organizations as enemies of motherhood and apple pie. Such polemics distract Americans from what is really at stake in the sovereignty debate: the ability of the United States to shape its destiny in a global age. The United States cannot successfully manage globalization, much less insulate itself from cross-border threats, on its own. As global integration deepens and cross-border challenges grow, the nation's fate is increasingly tied to that of other countries, whose cooperation will be needed to exploit the shared opportunities and mitigate the common risks of interdependence. The Sovereignty Wars is intended to help today's policymakers think more clearly about what is actually at stake in the sovereignty debate and to provide some criteria for determining when it is appropriate to make bargains over sovereignty—and how to make them.
Author: Francesco Farri Publisher: Routledge ISBN: 1000217485 Category : Business & Economics Languages : en Pages : 249
Book Description
This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.
Author: Thomas J. Biersteker Publisher: Cambridge University Press ISBN: 9780521562522 Category : Political Science Languages : en Pages : 30
Book Description
State sovereignty is an inherently social construct. The modern state system is not based on some timeless principle of sovereignty, but on the production of a normative conception that links authority, territory, population, and recognition in a unique way, and in a particular place (the state). The unique contribution of this book is to describe and illustrate the practices that have produced various sovereign ideals and resistances to them. The contributors analyze how the components of state sovereignty are socially constructed and combined in specific historical contexts.
Author: Stephen D. Krasner Publisher: Routledge ISBN: 1135974772 Category : Business & Economics Languages : en Pages : 327
Book Description
Stephen Krasner has been one of the most influential theorists within international relations and international political economy over the past few decades. This book is a collection of his key academic work as well as a meditation on his time in office.
Author: Dani Rodrik Publisher: OUP Oxford ISBN: 0191634255 Category : Political Science Languages : en Pages : 442
Book Description
For a century, economists have driven forward the cause of globalization in financial institutions, labour markets, and trade. Yet there have been consistent warning signs that a global economy and free trade might not always be advantageous. Where are the pressure points? What could be done about them? Dani Rodrik examines the back-story from its seventeenth-century origins through the milestones of the gold standard, the Bretton Woods Agreement, and the Washington Consensus, to the present day. Although economic globalization has enabled unprecedented levels of prosperity in advanced countries and has been a boon to hundreds of millions of poor workers in China and elsewhere in Asia, it is a concept that rests on shaky pillars, he contends. Its long-term sustainability is not a given. The heart of Rodrik’s argument is a fundamental 'trilemma': that we cannot simultaneously pursue democracy, national self-determination, and economic globalization. Give too much power to governments, and you have protectionism. Give markets too much freedom, and you have an unstable world economy with little social and political support from those it is supposed to help. Rodrik argues for smart globalization, not maximum globalization.
Author: Manfred B. Steger Publisher: Oxford University Press ISBN: 0192589326 Category : Political Science Languages : en Pages : 185
Book Description
We live today in an interconnected world in which ordinary people can became instant online celebrities to fans thousands of miles away, in which religious leaders can influence millions globally, in which humans are altering the climate and environment, and in which complex social forces intersect across continents. This is globalization. In the fifth edition of his bestselling Very Short Introduction Manfred B. Steger considers the major dimensions of globalization: economic, political, cultural, ideological, and ecological. He looks at its causes and effects, and engages with the hotly contested question of whether globalization is, ultimately, a good or a bad thing. From climate change to the Ebola virus, Donald Trump to Twitter, trade wars to China's growing global profile, Steger explores today's unprecedented levels of planetary integration as well as the recent challenges posed by resurgent national populism. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
Author: David A. Smith
Author: David A. Smith
Author: Ramon J. Jeffery
Author: Saskia Sassen
Author: Gordon Smith
Author: Stewart Patrick
Author: Francesco Farri
Author: Thomas J. Biersteker
Author: Stephen D. Krasner
Author: Dani Rodrik
Author: Manfred B. Steger