The dichotomy between tax competition and tax cooperation: regulatory framework and new frontiers of action

This thesis acknowledges the importance of sovereignty of individual countries with regard to tax policy but at the same time underlines the necessity of tax cooperation. It scrutinizes the recent routes used for cooperative efforts, and the link between inter-nation equality and competition. Countries should remain free to design their own tax systems as long as they abide by internationally accepted standards or, in a single market like the European Union, some predetermined set of rules.