Results 11 to 20 of about 1,984,263 (285)

The Fight Against Harmful Tax Competition in the EU: A Limit to National Fiscal Autonomy? [PDF]

European Papers
(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of ...
Gabriella Perotto
doaj   +2 more sources

The gains from preferential tax regimes reconsidered [PDF]

, 2011
The EU policy against harmful tax competition aims at eliminating tax policies targeted at attracting the internationally mobile tax base. We construct an imperfectly competitive model of costly trade between two countries.
Gaigné, Carl, Wooton, Ian
core   +4 more sources

Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]

, 2013
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
De Feo, Giuseppe, Amerighi, Oscar
core   +4 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
doaj   +1 more source

Tax Competition: Global but Virgin under Rwandan Law

Recht in Afrika, 2020
This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same.
Pie Habimana
doaj   +1 more source

Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?

Studies and Scientific Researches: Economics Edition, 2010
Fiscal competition has been in the news ever since the OECD launched a campaign against “harmful tax competition” in 1996. Nor is it likely to disappear any time soon. Instead, it is likely to intensify, as more and more governments resort to lower taxes
Adina Violeta Trandafir
doaj   +1 more source

Controlled Foreign Corporation and Importance of Exchange of International Information

International Journal of Public Finance, 2020
Countries that want to take a share from the funds and capital flows of the saving countries and companies have started to make tax arrangements in order to get a share from the market in question with their unfair competition.
Taner Ercan
doaj   +1 more source

The General Court in Amazon and Engie: A New Effect-based Approach Aimed at the Endorsement of the 'Vestager Doctrine'?

European Papers, 2021
(Series Information) European Papers - A Journal on Law and Integration, 2021 6(2), 1097-1116 | European Forum Insight of 29 October 2021 | (Table of Contents) I. Introduction. - II. The facts of the cases. - III.
Guido Bellenghi
doaj   +1 more source

Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance

Financial Law Review, 2022
The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause.
Tomasz Wach
doaj   +1 more source

OECD and Offshore Financial Centers

Московский журнал международного права, 2007
The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
doaj   +1 more source