Search results for "veroparatiisit"
showing 2 items of 2 documents
Panama and the WTO: new constitutionalism of trade policy and global tax governance
2017
"Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547). Tax havens and tax flight have lately received increasing attention, while interest toward multilateral trade policies has somewhat diminished. We argue that more attention needs to be paid exactly to the interrelations between trade and tax policies. Drawing from two case studies on Panama's trade disputes, we show how World Trade Organization (WTO) rules can be used both to resist attempts to sanction secrecy structures and to promote measures against tax flight. The theory of new constitutionalism can help to explain how trade treaties can 'lock in' tax policies. However, our c…
Kauppapolitiikka toi Panamalle työkalut puolustaa veroparatiisirakenteitaan
2017
Veroparatiisien vastustus nousee koko ajan tärkeämmäksi maailmanpolitiikan kysymykseksi, kun taas kiinnostus kauppapolitiikkaa kohti hiipuu. Kuitenkin juuri kauppa- ja veropolitiikan liitoskohtiin tulisi kiinnittää huomioita, kun tutkitaan veroparatiisien vastaisen politiikan mahdollisuuksia. nonPeerReviewed