Results 251 to 260 of about 160,756 (322)

Globalization and Harmful Tax Competition

Journal of Balkan Economies and Management
This study focuses on the difficulties in taxing capital, which can easily overcome time and space limitations with the globalization process. It is observed that especially developing countries resort to low tax rates and various tax privileges in order to attract foreign capital to their countries due to the economic conditions they are in.
Önder Bingöl
openaire   +2 more sources

The Harmful Tax Competition

2017
The topic of “harmful tax competition” has been for many years one of the main arguments used by international organizations (and therefore not only by the EU) to assess the compliance of decisions taken by the individual States in relation to the tax advantages with respect to the development purposes and even to the peaceful coexistence of the States
P. Boria
openaire   +2 more sources

Fiscal Competitiveness Versus Harmful Tax Competition in the European Union

SSRN Electronic Journal, 2011
This article analyses the evolution of direct taxation harmonization and harmful tax competition, the latter being a consequence of a lack of harmonization, in the European Union. In this context, it refers to the concept of harmful versus fair tax competition and measures that could be adopted to counter the former.
P. Lampreave
openaire   +2 more sources

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
Kim Dirix
openaire   +2 more sources

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.
R. Luja
openaire   +3 more sources

Aggressive tax planning and harmful tax competition

2020
A. P. Dourado
openaire   +2 more sources

Corporate tax harmonisation – Stage II: Coordination to fight tax avoidance and harmful tax competition

2020
L. Cerioni
openaire   +2 more sources

International Tax Competition, Harmful Tax Practices and the ‘Race to the Bottom’: A Special Focus on Unstrategic Tax Incentives in Africa

Tax Justice and Global Inequality, 2020
Countries often adopt competitive tax policies to encourage foreign investment or discourage the exodus of investments. However, the tax policies that countries adopt may result in harmful tax competition if they affect another country’s tax polices ...
Annet Oguttu
semanticscholar   +1 more source

Is the State Aid Regime a Suitable Instrument to Be Used in the Fight Against Harmful Tax Competition?

EC Tax Review, 2018
The aim of this article is to analyse the suitability of the State aid regime as an instrument to fight harmful tax competition. There are several negative effects of such ‘race to the bottom’ competition, which act as significant barriers to the ...
Emily Forrester
semanticscholar   +1 more source

THE OECD'S REPORT ON HARMFUL TAX COMPETITION

National Tax Journal, 1998
In response to pressures created by the increasing globalization of the world economy, the OECD has issued a report titled "Harmful Tax Competition: An Emerging Global Issue" that provides an analy...
Weiner, JoAnn M., Ault, Hugh J.
openaire   +2 more sources