Fragmented States and International Rules of Law

Globalisation, as the latest phase in the development of the world system, involves a fragmentation and restructuring of state forms, in which law is being called upon to mediate shifts in the structures of power. A historical and empirically rich analysis is needed to help understand the nature and changing forms of statehood, as well as the possibilities and limits of law, and the paper explores these in the context of some aspects of business regulation, especially income taxation.