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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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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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Revisiting the debate on harmful tax competition in the European Union [PDF]
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Globalization leads to economic benefits for some countries but may have also many serious negative side effects for others. The increased mobility of economic activities may result in a sharp increase in tax competition between countries.
Veronika Sobotková
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Philosophical re-thinking of international tax law: an analysis of harmful tax competition
Cambio, 2020 This study aims to re-think the harmful tax competition philosophically and through which to open a new route for further studies. With this aim, harmful tax competition is examined from epistemological, theoretical and methodological perspectives.
Ezgi Arik
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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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Harmful Tax Competition in the EU with Reference to Croatia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2005 The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation) and their effects when taking into account ...
Saša Drezgić
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Where's the harm in tax competition? [PDF]
Critical Perspectives on Accounting, 2006 Sheila Killian
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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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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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