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Abstract
This book provides a critical, interdisciplinary examination of the common governance challenges arising from the intertwined areas of international tax, trade, and investment law. The global economy's interconnected nature means that national policy choices across these three realms are a "bewildering mix" of conflicts and constraints, forcing every cross-border decision to navigate overlapping regulatory regimes. The volume explores how the confluence of interdependence and incompatibility among tax, trade, and investment institutions constantly produces conflict and renegotiation regarding international cooperation. It emphasizes that current transnational institution building reflects historical geopolitical and socioeconomic distinctions, with dominant trends often influenced by highly developed countries. Key topics include the shifting power to tax from the national to the international level, the role of the European Union in harmonizing legislation (e.g., the EU Standard of Tax Good Governance), and current reforms such as the OECD's BEPS project. Ultimately, the book aims to enhance interdisciplinary exchange and analyze how the convergence of these legal areas shapes global economic development and nation-state competition.
Keywords. Global Governance Redefinition; International Tax Law; BEPS; International Trade and Investment Law; European Union (EU) Policy; Governance; Developing Countries; Socio-Economic Regions.
JEL. F13; F21; H26; K33; P52.
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