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Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue
Author :
Publisher : OECD Publishing
Total Pages : 82
Release :
ISBN-10 : 9789264162945
ISBN-13 : 9264162941
Rating : 4/5 (45 Downloads)
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Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


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The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial serv