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Tax Competition as a Challenge to the Governance of Global Economy [PDF]
European Spatial Research and Policy, 2012 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge – by international cooperation or by national rules, by tax harmonisation or by tax competition?
Seppo Penttilä, Jukka Kultalahti
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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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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
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Where's the harm in tax competition? [PDF]
Critical Perspectives on Accounting, 2006 Sheila Killian
exaly +2 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 +2 more
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Fighting Multiple Tax Havens [PDF]
, 2010 This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens.
Kai A. Konrad, May Elsayyad
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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
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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
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Foreword: The Regulation of Tax Competition: Rethinking Harmful Tax Competition in a Global Context [PDF]
, 2021 exaly +2 more sources
Regional Tax Competition at Different Phases of Tax System Evolution in Russia [PDF]
Финансовый журнал, 2020 The article is devoted to the analysis of tax competition as a phenomenon that began to rise with the transition of Russia to a market economy and manifested itself in different ways in the evolution of the national tax system.
Vladimir V. Gromov
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