> who voluntarily decides to give up their soverignity?
Everyone who chooses not to live in anarchy; it's a very normal and healthy thing to do.
Groups of people cooperate to agree on rules that achieve situations far superior to anarchy, where might makes right and little progress is made. My various levels of localities "give up" sovereignty to national government, which "gives up" sovereignty to international institutions. My person "gives up" sovereignty to all of the above. That way we can coordinate things on a local, national, and international scale as needed, from taxes to trade to health care to nuclear disarmament.
In this case, Europeans felt the need to agree on rules to prevent a race to the bottom in tax benefits to corporations. Everyone benefits by following these rules.
Everyone who chooses not to live in anarchy; it's a very normal and healthy thing to do.
Groups of people cooperate to agree on rules that achieve situations far superior to anarchy, where might makes right and little progress is made. My various levels of localities "give up" sovereignty to national government, which "gives up" sovereignty to international institutions. My person "gives up" sovereignty to all of the above. That way we can coordinate things on a local, national, and international scale as needed, from taxes to trade to health care to nuclear disarmament.
In this case, Europeans felt the need to agree on rules to prevent a race to the bottom in tax benefits to corporations. Everyone benefits by following these rules.