Through the World’s Eye: Governance in a Globalised World
AbstractThis article examines the meaning of globalisation, including the rise of the Internet and related technologies. It questions whether globalisation will see the decline of fiscal sovereignty and the nation state and discusses the challenges presented to various areas of law, with a focus on taxation laws. The author concludes that multinational enterprises are the forces that benefit mostly from globalisation, and since they constantly require support from legal systems the resulting symbiosis will help the survival of the nation state, its sovereignty and jurisdiction. |