Murphy said the agreement amounted to Gauke handing British tax sovereignty to Switzerland.

他说道，该协议就等于说Gauke将英国的税收主权拱手让给了瑞士。

youdao

China should take practical measures to protect the interests of national tax sovereignty, maintaining a fair and just economic order.

我国应采取切实可行的措施，维护国家税收主权利益，维护公平、公正的经济秩序。

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Under the Mutual Agreement Procedure, due to states stick to the principle of tax sovereignty, taxpayers are excluded from the process. Thus, their interests are not guaranteed.

在相互协商程序中，国家固守税收主权原则，将纳税人完全排除在程序之外，纳税人的利益得不到保障。

youdao

The same principle that the court can overrule national sovereignty in tax matters, where it clashes with other aspects of European law could theoretically be applied to other taxes too.

ECONOMIST: Europe

More than 99 percent of my time on this issue is consumed by the difficult task of trying to convince policy makers that tax competition, fiscal sovereignty, and financial privacy should be celebrated rather than persecuted.

FORBES: Why Tax Havens Are A Force For Good

This is a matter of sovereignty and good tax policy.

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