The Impact of State Sovereignty on Global Trade and International Taxation

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 these problems of such barries 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 barries within the EC.