ebook ê Between Competition and Cooperation é Tsilly Dagan

Bringing a uniue 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 international taxation as a decentralized market where governments have increasingly become st

Tsilly Dagan é Cambridge Tax Law Series reader

International Tax Policy Between Competition and Cooperation Cambridge Tax Law SeriesRategic actors While many of the challenges of the current international tax regime derive from this decentralized competitive structure Dagan argues that curtailing competition through centralization is not necessarily the answer Conversely competition if properly calibrated and notwithstanding its dubious reputation is conducive rather than detrimental