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 Regulation of Tax Competition
Title | The Regulation of Tax Competition PDF eBook |
Author | Chukwudumogu, Chidozie G. |
Publisher | Edward Elgar Publishing |
Pages | 240 |
Release | 2021-12-10 |
Genre | Law |
ISBN | 1802200355 |
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Harmful Tax Competition
Title | Harmful Tax Competition PDF eBook |
Author | Bowen Wells |
Publisher | |
Pages | |
Release | 1997 |
Genre | |
ISBN | 9780109658982 |
The Regulation of Tax Competition
Title | The Regulation of Tax Competition PDF eBook |
Author | Chidozie G. Chukwudumogu |
Publisher | Edward Elgar Publishing |
Pages | 240 |
Release | 2021-12-28 |
Genre | |
ISBN | 9781802200348 |
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context. Providing a history of the OECD's work on tax competition to date, Chidozie George Chukwudumogu argues against conventional efforts to merely restrict international tax competition, putting forward a wide regulatory approach that is more appropriate and considerate of the inequality of the states involved. The author further explains and simplifies complex terms and principles of international tax policy, demystifies common assumptions about tax competition, and identifies commonalities beyond the often polarizing debates on the topic. The Regulation of Tax Competition will be a crucial resource for academics, researchers and students with an interest in international tax law and policy. Policymakers in both international organisations such as the OECD and EU and in national governments will also benefit from awareness of the arguments explored in this book.
Harmful Tax Competition
Title | Harmful Tax Competition PDF eBook |
Author | Organisation for Economic Co-operation and Development |
Publisher | |
Pages | 80 |
Release | 1998 |
Genre | |
ISBN |
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.