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"This book focuses on collaborative work within the disciplines of international law and international relations, to note sample efforts to collaborate, and to assess the cultivation of an interdisciplinary outlook"--

Historians have all but dispensed with a conventional chronology that marks the Treaty of Westphalia (1648) as the origin of a modern state-centric territorial sovereignty. Instead, they are accumulating evidence that, since at least the early nineteenth century, sovereignty stretches back to the imperial practice of intervention into polities elsewhere on humanitarian grounds. Imperial sovereignty was less uniform than imperial officials and cartographers asserted; instead, as Lauren Benton has argued, it was (and is) usually "more myth than reality, more a story that polities [told] about their own power than a definite quality that they possess[ed]". Then there is the increasing number of historical examples of nonnormative, quasi-invisible forms of extra-territoriality that shaped the global imperial political architecture of the late nineteenth century: from the remaining principalities of the Holy Roman empire, and the conceptually distinctive practices of the Habsburgs as they separated cultural sovereignty from political sovereignty within their imperial territory, to the European claims to commercial and municipal authority in the treaty ports that dotted China's seaboard and river system, carving out the spoils of war.

Award date: 1990 ; Supervisor: A. Cassese ; First made available online 3 September 2015

International business has always been intimately linked to the politics of the global economy. Expansion and investment strategies of business play a key role in de?ning the architecture of the global economy. The shifting dynamic of the global economy such as the emergence of fast growing economies in, for example, India, China, South Africa and Brazil can be partly explained by the emergence of new market players such as the India transnational car manufacturer Tata, as well as the adaptation of established international businesses in the West to the new market opportunities in the South and the East. Equally, the recent (and in places ongoing) economic crises of the West owes as much to the failures of international business — notably the banking and investment industry — as it does to the failures of government policy. At the same time the international political dimension to the global economy explains the regulatory forces which also determine the architecture of the global economy. The far reaching policy liberalization of international trade through international (namely the World Trade Organisation) and regional treaties and rule- making, and the global deregulation of the investment and ?nancial services sector of the global economy driven by the neoliberal policies of the World Bank and the International Monetary Fund have created economic risks and opportunities for international business by opening up and creating new markets. The strategies of nation states and international business determine the architecture of the global economy and create both economic crises and dynamic growth at one and the same time in the contemporary global economy. So it is that for much of the ?rst decade or so of the new century the West has endured an age of austerity brought on by sustained economic decline and high indebtedness. The once market dominant economies of the United States and West European economies are now struggling to reverse negative economic growth. By contrast large previously peripheral under- developed economies in Africa and Asia are enjoying remarkable and sustained growth rates and their exports and investments now fuel an overall growth in the global economy.

Introduction -- Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime.