Abstract
The starting point for this chapter is to consider small states, and issues that might be specific to them, in the context of international tax law. At the moment, international tax law is a remarkably energised subject, with a great deal of discussion focused on initiatives to tackle challenges surrounding multinational corporations, in particular. The topic of this collection presumes a commonality of interests amongst small
states; thus, this chapter seeks to investigate whether this commonality extends to international tax law. As the analysis which follows will seek to demonstrate, this topic raises many questions about the nature of transnational consensus, and of transnational law in general.
states; thus, this chapter seeks to investigate whether this commonality extends to international tax law. As the analysis which follows will seek to demonstrate, this topic raises many questions about the nature of transnational consensus, and of transnational law in general.
| Original language | English |
|---|---|
| Title of host publication | Small States in a Legal World |
| Subtitle of host publication | The World of Small States, Vol. 1 |
| Editors | Petra Butler, Caroline Morris |
| Publisher | Springer |
| ISBN (Electronic) | 978-3-319-39366-7 |
| ISBN (Print) | ISBN 978-3-319-39365-0 |
| DOIs | |
| Publication status | E-pub ahead of print - 2 May 2017 |