Results 251 to 260 of about 140,772 (291)
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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
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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
exaly +2 more sources
Early EU and OECD Initiatives against Harmful Tax Competition
2023AbstractThis chapter examines how the EU and the OECD had initially conducted their campaign against harmful tax competition by framing it as a collective action problem, how their strategy has evolved through time, and what conclusions can be drawn from it.
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Congress Review: Harmful tax competition or harmful tax harmonization
EC Tax Review, 1999exaly +2 more sources
Economic Affairs, 2002
European governments are currently engaged in an assault on tax havens, to stamp out what they call ‘unfair tax competition.’ This article examines and rejects the arguments they use to justify this action and shows that tax competition is (like all forms of competition) beneficial, except perhaps as practised by European governments themselves.
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European governments are currently engaged in an assault on tax havens, to stamp out what they call ‘unfair tax competition.’ This article examines and rejects the arguments they use to justify this action and shows that tax competition is (like all forms of competition) beneficial, except perhaps as practised by European governments themselves.
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The OECD, harmful tax competition and tax havens: An update
Commonwealth Law Bulletin, 2001exaly +2 more sources
SSRN Electronic Journal, 2004
One of the benefits of globalization is that it is bringing economies closer together. As trade and investment barriers fall, investors are able to take advantage of an ever increasing number of investment opportunities. That sounds like good news, doesn’t it?
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One of the benefits of globalization is that it is bringing economies closer together. As trade and investment barriers fall, investors are able to take advantage of an ever increasing number of investment opportunities. That sounds like good news, doesn’t it?
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Fiscal Competitiveness Versus Harmful Tax Competition in the European Union
SSRN Electronic Journal, 2011This 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.
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Harmful Tax Competition: Six Belgian Tax Incentives under the Microscope
EC Tax Review, 2013In 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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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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Tax Avoidance and Harmful Tax Competition: A Proposal for an Alternative Solution
European Taxation, 2022For 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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