This is achieved in a number of ways, including the following: by allocating profits between parties on an arm's-length basis; by ensuring that domestic law applies in cases involving transfer pricing and other international avoidance practices; by providing for the exchanges of information between respective tax authorities; and in some cases, by the mutual assistance in the collection of taxes.

This objective is achieved in a number of ways, including by splitting profits between parties, ensuring that national laws apply to a failed transfer and other international tax evasion schemes, and providing for the exchange of information between competent tax authorities. In some cases, this objective is also achieved by providing mutual assistance for tax collection purposes.

The progressive spread of a social awareness and international recognition of human rights, free movement of goods, people, capital and services could be seen as some of the positive effects but cultural levelling and homogenisation, abandonment of labour resources, at times undermining of labour rights, environmental damage and widening the gap between the global concentration of private wealth and extreme poverty, are negative impacts. There is a role for international regulations , multinational and trade institutions to mitigate the negative effects of globalisation through a new approach which places national development priorities, ...[+++] investor obligations and transparency at the centre, to ensure the benefits of international trade and investment are more equitably distyributed and reach the poorest people.