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- W4386720989 abstract "This chapter examines effects of globalisation on taxation, in particular the transformation it has caused in law-making.Literature on the topic is abundant and widespread but the angle taken in this chapter gives insight into the interactions between the new style of governance and the recent proposals of the implementation of the UN Code of Conduct and the modification of the EU Code of Conduct on Business Taxation.Although the process of the change in law-making – the increase in the use of soft law rules instead of the traditional hard law methods – started before globalisation gained attention as a phenomenon, globalisation has also been a strong catalyst for this transformation. The use of law decrees in Italy is a trend that has been diminishing the central role of law there; the role of the soft law at European Union and International levels is also examined in this respect. The rise in the use of soft law involves an increasing trend of undermining the basic democratic process and leads to the possible loss of legitimacy. This chapter presents some thoughts on how the recent proposals of Codes of Conduct in fiscal matters could boost nations ‘ sense of being party to a global contract." @default.
- W4386720989 created "2023-09-14" @default.
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- W4386720989 date "2018-09-21" @default.
- W4386720989 modified "2023-10-18" @default.
- W4386720989 title "Tax Sovereignty and the Globalised Process of Law-Making: The Proposal of the UN Code of Conduct on Cooperation in Combating International Tax Evasion" @default.
- W4386720989 doi "https://doi.org/10.1017/9781780684734.014" @default.
- W4386720989 hasPublicationYear "2018" @default.
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