The book further shows the significance of the institutional interplay within the EU, and between EU institutions, member states and external actors led by their own internal dynamics to explain policy outcomes. It investigates to what extent the perceptions of the international community towards the European Communities and the EU have been influenced by the complexity of their decision-making and the difficulty of reconciling the views of member states on key external relations issues. The authors also study the interplay of non-EU countries and the EU within the broader context of international and regional institutions and forums for international cooperation.
The European Union, Multilateral Taxation and the Inevitability of Contest and Tension
Dr George GILLIGAN
University of New South Wales and University of Melbourne
Taxation revenue is not only the lifeblood of governmental, and subsequently, numerous other organisational structures. Taxation infrastructure is additionally a key determinant of both micro- and macro-economic policy, and of the organization of commerce itself, within both the public and private sectors, and also between them. As such, taxation policy, practice and taxation-oriented business decision-making are often core elements of the tensions and conflicts that are perennial features of many trading contexts. However, increasingly the cumulative effects of developments in information technology, regulatory initiatives such as the liberalisation of capital markets and the broader influences of globalisation,2 have produced more complex trading scenarios and thus the potential for more complex trading disputes and conflicts. As economic and political ties between many jurisdictions are deepening, nation states increasingly are playing a ← 355 | 356 → mediating role regarding the interests of much business that may be conducted within their spheres of influence. These developments are affecting contemporary understandings of sovereignty, as national political priorities become more intertwined with international politics and the requirements of international business.3 A major consequence of these developments is that many regulatory structures and processes have become more internationalised and a variety of modes of governance are emerging that have a capacity for impacts of broad international scope. These shifts in regulatory power can be manifested in a global sense through bodies such as: the Basle Committee on Banking...
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