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Harmful Tax Competition An Emerging Global Issue
Language: en
Pages: 82
Authors: OECD
Categories:
Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

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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 l
International Tax Competition
Language: en
Pages: 332
Authors: Rajiv Biswas
Categories: Business & Economics
Type: BOOK - Published: 2002 - Publisher: Commonwealth Secretariat

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Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by expe
Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices
Language: en
Pages: 31
Authors: OECD
Categories:
Type: BOOK - Published: 2001-04-02 - Publisher: OECD Publishing

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Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91
Authors: OECD
Categories:
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
Harmful Tax Practices - 2017 Progress Report on Preferential Regimes
Language: en
Pages: 44
Authors: ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.
Categories:
Type: BOOK - Published: 2017-11-07 - Publisher:

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BEPS Action 5 is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement. One part of the Action 5 minimum stand