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Harmful Tax Competition: An Emerging Global Issue
Harmful Tax Competition An Emerging Global Issue
Author: Organization for Economic Cooperation &, OECD
Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activ...  more »
ISBN-13: 9789264160903
ISBN-10: 9264160906
Publication Date: 4/30/1998
Pages: 80
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Publisher: OECD
Book Type: Paperback
Members Wishing: 0
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