Research: Sovereign Wealth Funds and Sustainable Tax SystemsSovereign Wealth FundsThis research project contemplates a comprehensive assessment of the international doctrine of sovereign immunity with respect to how it applies to sovereign wealth funds, with an emphasis on taxation. There is no uniform approach by countries to their tax treatment of sovereign wealth funds and no international consensus on the limits of sovereign immunity. Without in-depth insights into the economic, financial and particularly taxation implications on the doctrine of sovereign immunity, inappropriate or ill-informed policy decisions will continue to impact sovereign wealth funds, even possibly hindering or impeding global security and stability. This research remedies this gap in the literature and also proposes practical alternatives.Sustainable Tax SystemsTo provide the revenue necessary for government to operate, tax systems need to be sustainable - fiscally, economically, socially, environmentally and (for developing countries) culturally. To date this research has focused on tax expenditures with an environmental element eg mine site rehabilitation, environmental protection activities, and specific environmental tax legislation eg pollution, plastic bags