Results 211 to 220 of about 2,126 (243)

Tax Avoidance and Harmful Tax Competition: A Proposal for an Alternative Solution

European Taxation, 2022
For decades, the European Commission has made attempts to resolve the problem of tax avoidance and harmful tax competition in the European Union. It has proposed various solutions, including the Common Consolidated Corporate Tax Base (CCCTB), the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD), and the recently discussed Pillars One and Two ...
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Fighting Harmful Tax Competition Generated by Offshore Jurisdictions [PDF]

Academic Journal of Economic Studies, 2015
Harmful tax competition is not just tax system, but can also undermine the interests of local communities and the environment. Tax havens are a huge drain of resources from other countries (basic non tax haven) to offshore areas. To operate, tax havens are supported economically, politically, and socially by high tax states.
Dan Drosu Saguna, Daniela Iuliana Radu
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Harmful Tax Competition: Six Belgian Tax Incentives under the Microscope

EC Tax Review, 2013
In today's globalized environment, tax motives have begun to play an increasingly prominent role in a company's (re)location decision. Because of this development, national states have to ensure that their tax systems remain competitive in order to attract new investments (and the corresponding taxable income). However, in doing so, they should refrain
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Public Policy: Offshore Centres and Tax Competition: The Harmful Problem

2017
The scope for financial crime has widened with the expansion and increased integration of financial markets. Money laundering, terrorism financing and tax crime have all changed in both nature and dimension. As new technologies reduce the importance of physical proximity to major onshore financial centres so a new generation of Offshore Financial ...
MASCIANDARO, DONATO, J. ALWORTH
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Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU

2017
The creative sector is affected , like any other industry, by measures to avoid harmful tax competition when shifting taxable profits between countries. While those measures ought to be aimed at curtailing tax avoidance practices, they may also affect genuine business activities to some extent.
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‘Harmful’ Tax Competition and the Future of Offshore Financial Centres

Journal of Money Laundering Control, 2002
Offshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as facilitating criminal activities such as laundering drug money as well as tax evasion and tax avoidance by residents of high‐tax welfare states.
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Fiscal State Aid Law and Harmful Tax Competition in the European Union

2023
Dimitrios Kyriazis
exaly  

Early EU and OECD Initiatives against Harmful Tax Competition

2023
Dimitrios Kyriazis
exaly  

Can taxing foreign competition harm the domestic industry? [PDF]

, 1998
The answer to the question in the title is yes for the case of ad-valorem taxes, a foreign industry that produces a vertically differentiated good of higher quality, and costs that take the form of qualitydependent fixed costs for both the foreign and domestic firm.
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The Nexus between the Two Fiscal State Aid Waves and Harmful Tax Competition

2023
Dimitrios Kyriazis
exaly