Browsing Rīgas Juridiskā augstskola / Riga Graduate School of Law by Subject "Tax sovereignty"
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Effects of the Anti-Base Erosion Rules (Pillar Two) implementation on tax sovereignty
(Riga Graduate School of Law, 2023)Tax sovereignty is essential for a state to determine and collect its own taxation. However, this sovereignty is constrained by international tax law and the globalization of the global economy. The Organization for Economic ...