000 01095nab a2200241 c 4500
999 _c146248
_d146248
003 ES-MaIEF
005 20220825121404.0
007 ta
008 220825t2022 ne |||||o|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _969942
_aMorris, Will
245 0 _aComments on Klaus Vogel Lecture 2021
_helectrónico
_bUnbundled tax sovereignty : refining the challenges
_c Will Morris
500 _aResumen.
520 _aIn these comments, Will Morris responds positively to Tsilly Dagan’s Klaus Vogel Lecture of 2021, agreeing that a new social contract for tax is a way to address some of the problems that globalization has brought about as a result of the interactions between states and their constituents.
650 4 _936211
_aGLOBALIZACION (ECONOMIA)
650 4 _941169
_aCONTRIBUYENTES
650 4 _940546
_aCONDUCTA
650 4 _948448
_aSOBERANIA
650 4 _aPOLITICA FISCAL
_948067
650 4 _aARMONIZACION FISCAL
_931085
773 0 _9167744
_oBIT/2022/7
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_g v. 76, n. 7, 2022, 4 p.
942 _cRE