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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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State Responsibility under Customary International Law in Matters of Taxation and Tax Competition

Social Science Research Network
The OECD Report on Harmful Tax Competition (“HTC”), The OECD Report “Towards Global Tax Cooperation”, and the EU Code of Conduct, targeting similar tax haven countries and regimes (though with different apparent legal basis) are in the mean time ...
Edwin Vanderbruggen
semanticscholar   +1 more source

The Anticipated Impact of the Global Minimum Tax on Tax Competition for Developing Countries

Bulletin for International Taxation
This article analyses the effectiveness of the OECD Pillar Two GloBE Rules in curtailing tax competition. It explains how tax incentives fuel harmful tax competition and the race to the bottom. It explores the constraints of using tax incentives as a tax
A.W. Oguttu
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New Approaches to International Tax Cooperation: the Fight against Harmful Tax Competition and the OECD’s Consolidation as a Technical Forum

Social Science Research Network, 2022
Marcio Augusto Campos
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The Race for New Residents: Preferential Regimes and Rethinking Tax Residency under the New Phase of Tax Competition

World Tax Journal
Preferential regimes aimed at attracting new residents have become widely adopted in recent decades. This includes measures offering residence or citizenship in exchange for investments, as well as provisions for digital nomads designed to facilitate the
E. Addarii
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How to cope with harmful tax competition in the EU legal order: Going beyond the elusive quest for a definition and the misplaced reliance on state aid law

, 2021
G. Perotto
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Preferential Regimes Can Make Tax Competition Less Harmful

National Tax Journal, 2001
A 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

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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Early EU and OECD Initiatives against Harmful Tax Competition

2023
AbstractThis 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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Recent EU and OECD Initiatives against Harmful Tax Competition

2023
AbstractThis 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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