Baistrocchi, Eduardo (2023) International taxation, the G-7, and India: a proposal. Tax Notes International. pp. 653-660. ISSN 1048-3306
Full text not available from this repository.Abstract
The international tax regime (ITR) faces an existential challenge in the early 21st century. There are compelling reasons to argue that the world economy is dealing with a trilemma: liberal democracy, national determination, and economic globalization cannot coexist because they are now incompatible. So, a central question is how the ITR global governance structure may be adapted to help solve the incompatibility problem and make the ITR more responsive to the needs and values of people worldwide (the incompatibility problem). This piece outlines a procedural proposal that aims to be the first step in solving the incompatibility problem in the ITR. It is inspired by the legal treatment, in European Union antitrust law, of standardization agreements. The proposal rests on transplanting the logic of standardization agreements to the ITR.
| Item Type: | Article |
|---|---|
| Official URL: | https://www.taxnotes.com/tax-notes-international/o... |
| Additional Information: | © 2024 Tax Analysts |
| Divisions: | Law |
| Subjects: | K Law H Social Sciences > HG Finance |
| JEL classification: | G - Financial Economics > G2 - Financial Institutions and Services > G20 - General |
| Date Deposited: | 09 Apr 2024 13:45 |
| Last Modified: | 02 May 2024 11:09 |
| URI: | http://eprints.lse.ac.uk/id/eprint/122587 |
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