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The modern international tax system is a complex framework of national laws, bilateral treaties, and multilateral agreements aimed at coordinating state tax entitlements. Historically, taxation was based on political allegiance, but globalization and increased mobility...
Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyzes...
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