Harmful Tax Competition An Emerging Global Issue
Title | Harmful Tax Competition An Emerging Global Issue PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 82 |
Release | 1998-05-19 |
Genre | |
ISBN | 9264162941 |
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
The OECD's Project on Harmful Tax Practices The 2001 Progress Report
Title | The OECD's Project on Harmful Tax Practices The 2001 Progress Report PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 14 |
Release | 2002-01-18 |
Genre | |
ISBN | 9264033998 |
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...
The OECD "harmful Tax Competition" Initiative
Title | The OECD "harmful Tax Competition" Initiative PDF eBook |
Author | |
Publisher | |
Pages | 12 |
Release | 2000 |
Genre | |
ISBN |
Explores the issues which arise from two OECD reports: "Harmful Tax Competition: An Emerging Global Issue", and "Towards Global Tax Co-operation: Progress in Identifying and Eliminating Tax Practices".
OECD Initiative on Tax Havens
Title | OECD Initiative on Tax Havens PDF eBook |
Author | James K. Jackson |
Publisher | DIANE Publishing |
Pages | 15 |
Release | 2010-11 |
Genre | |
ISBN | 1437931286 |
Since the 1990s, the Org. for Econ. Cooperation and Develop. (OECD) has pursued the issues of bribery and tax havens, resulting in changes to certain U.S. laws. In addition, the OECD spearheaded an international agree. to outlaw crimes of bribery, and it coordinates efforts aimed at reducing the occurrence of money laundering, corruption, and tax havens. On May 4, 2009, Pres. Obama outlined his Admin¿s. policy to ¿crack down on illegal tax evasion¿ and to close loopholes. Tax havens cost the U.S. $100 billion each year in lost tax revenues. Contents of this report: Background; ¿Tax Havens¿; Financial Action Task Force; Model Tax Convention on Income and Capital; Global Forum on Taxation; Tax Info. Exchange Agree.; Legislation. Illustrations.
Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices
Title | Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 31 |
Release | 2001-04-02 |
Genre | |
ISBN | 9264184546 |
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
International Tax Competition
Title | International Tax Competition PDF eBook |
Author | Rajiv Biswas |
Publisher | Commonwealth Secretariat |
Pages | 332 |
Release | 2002 |
Genre | Business & Economics |
ISBN | 9780850926880 |
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
Harmful Tax Competition
Title | Harmful Tax Competition PDF eBook |
Author | I-Chin Lin |
Publisher | |
Pages | 100 |
Release | 2005 |
Genre | |
ISBN |