Results 1 to 10 of about 22,460 (179)

RESTRAINING HARMFUL TAX COMPETITION: AN ANALYSIS OF AMERICAN CFC LEGISLATION

Ekonomia i Prawo, 2014
        Capital and labor mobility facilitates cross-border activities of enterprises. In the era of globalization the optimal choice of investment location gives enterprises an opportunity to profit maximization.
Małgorzata Magdalena Hybka
doaj   +4 more sources

The regulation of harmful tax competition in the EAC: current status, challenges, and ways forward

KAS African Law Study Library, 2021
Harmful tax competition is a topic that is globally and hotly discussed. For the past three decades, research on this topic consistently increased. Globally, states have been engaged in different projects aiming at regulating that phenomenon.
Pie HABIMANA
doaj   +2 more sources

Foreword: The Regulation of Tax Competition: Rethinking Harmful Tax Competition in a Global Context [PDF]

The Regulation of Tax Competition, 2021
In 1996, the G7 Heads of State called for the OECD to pursue a multilateral approach to limit harmful tax practices. The OECD launched its report, Harmful Tax Competition—An Emerging Global Issue in 1998.1 The European Union also began to regulate tax ...
M. Stewart
openaire   +2 more sources

Boundaries between Fair and Harmful Tax Competition

Journal of Education, Health and Sport, 2016
The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition.
Paweł Szwajdler
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Measures against harmful tax competition in the European Union [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013
This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization ...
Cvjetković Cvjetana
doaj   +2 more sources

The BEPS Project and International Tax Competition

Finance, Accounting and Business Analysis
Purpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
doaj   +2 more sources

Cartelizing Taxes: Understanding the OECD’s Campaign Against 'Harmful Tax Competition'

SSRN Electronic Journal, 2011
Formed in 1961 to promote global economic and social well-being, the Organisation for Economic Co-operation and Development (OECD) has become the collective voice of rich countries on international tax issues. After an initial focus on improving commerce through addressing double taxation issues, the organization shifted to a focus on restricting tax ...
Morriss, Andrew P., Moberg, Lotta
openaire   +4 more sources

Tax Exemption for Foreign Direct Investments and Harmful Tax Competition

Seoul Law Review, 2018
이재호
semanticscholar   +3 more sources

Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience [PDF]

Финансовый журнал, 2022
Recent changes in the Russian tax legislation aimed at weakening the tax powers of the federal subjects in relation to profit tax open the question of a reasonable degree of limitation of the fiscal autonomy of Russian regions, as well as the regulation ...
Michael V. Alexeev, Andrey V. Korytin, Elena V. Melkova   +2 more
doaj   +1 more source

THE TAXATION PROBLEM CAUSED BY GLOBALISATION HARMFUL TAX COMPETITION; PROBLEMS AND PREVENTION EFFORTS

Stratejik yönetim araştırmaları dergisi, 2023
Günümüz dünyasının son zamanlardaki en önemli olgularından birisi olan küreselleşme, farklı ulusların ortak bir noktada birleşmesidir. Küreselleşme ile birlikte, zaman ve coğrafi sınır gibi engellerinin ortadan kalkmaya başlaması, emek ve sermaye gibi ...
Buse Anbar, Fatih Çavdar
semanticscholar   +1 more source