Fiscal Sovereignty: Tax Havens And The Demarcation Of The Third World

Eric A. San Juan (Georgetown), Fiscal Sovereignty: Tax Havens and the Demarcation of the Third World, 54 Geo. Wash. Int’l L. Rev. 43 (2022): In 2021, the First World closed ranks around a corporate minimum tax in a paradoxical feat of multilateral governance over globalization. This victory for the redistributive…

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