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Focusing on the crisis of global tax governance, the book explores the scandals involving major banks and multinationals, highlighting issues like tax evasion and avoidance strategies. It emphasizes the need for an interdisciplinary approach to understand the complexities of tax competition, which intertwines democratic legitimacy, social justice, and national sovereignty. Contributions from experts in political science, philosophy, law, and economics provide a blend of empirical analysis and reform proposals, aiming to enhance international taxation practices.
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Global Tax Governance, Thomas Rixen
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- Année de publication
- 2016
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