Integration Tax Law and the New World Order

The paper is devoted to the study of the main factors of development of integration tax law in the new world order. The author analyzes the peculiarities of the legal mechanism of the EU tax policy, the OECD soft law acts and their impact on the legal regulation of cross-border activities of international companies. According to the results of the study, the author concludes that the new world order, the main feature of which is still the process of globalization of economic and political relations, in the last few years is characterized by an increase in the opposite trend called “new” State sovereignty. This phenomenon is expressed in the policy of economic restrictions (sanctions) against individual states (USA, EU—Russia); in strengthening the policy of protectionism (USA—China); in politics isolationism as a consequence of the world economic crisis caused by the pandemic; in the special position of some EU member States (e.g. Hungary) concerning separate issues of migration and economic policy, etc. Strengthening the “new” state sovereignty entails the improvement of the political and legal mechanism of harmonizing the positions of States for making compromise decisions. This, in turn, means expanding the application of “soft law” rules and strengthening the role of international organizations as their primary source in the regulation of international relations and development of national law in accordance with international standards.

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