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Globalization and Harmful Tax Competition
Journal of Balkan Economies and ManagementThis 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.
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Preferential Regimes Can Make Tax Competition Less Harmful
National Tax Journal, 2001A key feature of the recent EU and OECD standards for good behavior in international taxation is a presumption against preferential tax regimes (such as those offering advantageous treatment to non...
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Public Policy: Offshore Centres and Tax Competition: The Harmful Problem
2017The 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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Recent EU and OECD Initiatives against Harmful Tax Competition
2023AbstractThis chapter examines how the EU and the OECD have more recently conducted their campaign against harmful tax competition by capitalizing on taxpayers’ demands for tax fairness and seizing the opportunities presented by the need for global convergence. The purpose of this chapter is to place the EU’s latest fiscal State aid initiatives, that is,
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Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU
2017The 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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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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International Tax Competition: Harmful or Beneficial?
Trusts & Trustees, 1998openaire +1 more source