THE FUTURE OF TAX
RESIDENCE
Tsilly Dagan
THE DECLINE OF SOVEREIGN POWER
•Exclusive Sovereign Power
•Competitive Marekt Actors
CORPORATIONS: FROM SUBJECTS TO
CUSTOMERS
Charter
Company
Free
Incorporation
Globalization?
TAXPAYERS – FROM CONSUMERS TO
MEMBERS (AND BACK?)
Benefit Taxes
“Fair Share”
Globalization?
GLOBALIZATION
Marketiztion
Fragmentation
MNEs gain power to allocate tax bases among jurisdictions
CAN STATES REGAIN POWER BY COOPERATING?
Attainable?
Sustainable?
Desirable?
THANK YOU
THE DECLINE OF SOVEREIGN POWER
Incorporation
Taxation
Charter
Benefit
Taxation
Free
Incorporation
“Fair Share”
Globalization?
Globalization?