What document gave only parliament the power to tax

both are true, the congress does have the power to create banks, even if this power is not specifically described in the constitution, since there is nothing restricting it and there is power given to the congress to make "all laws which shall be necessary and proper". maryland was not allowed to tax a branch of the national bank operating there, and the supreme court decided that no state could. both of these topics were discussed in a decision of the mcculloch v. maryland case in 1819.

no every country is held to the same degree as others just some member countries such as the usa and germany are more economically sound so the need to show there support to all others