If they prefer to defend individually the principle of tax sovereignty, they will see the continuing de facto evaporation of their nominal sovereignty through unrestrained tax competition.

• 如果它们宁愿各自维护税收主权原则，那么它们就会发现，由于无节制的税收竞争，其名义上的税收主权实际上正在逐渐蒸发。