Results 21 to 30 of about 160,756 (322)

The General Court in Amazon and Engie: A New Effect-based Approach Aimed at the Endorsement of the 'Vestager Doctrine'?

European Papers, 2021
(Series Information) European Papers - A Journal on Law and Integration, 2021 6(2), 1097-1116 | European Forum Insight of 29 October 2021 | (Table of Contents) I. Introduction. - II. The facts of the cases. - III.
Guido Bellenghi
doaj   +1 more source

Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance

Financial Law Review, 2022
The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause.
Tomasz Wach
doaj   +1 more source

OECD and Offshore Financial Centers

Московский журнал международного права, 2007
The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
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Brain drain and tax competition: Do we need another BEPS? [PDF]

Anali Pravnog Fakulteta u Beogradu, 2019
In the article we argue that the origins of the international tax base erosion in the corporate sector, which are the harmful tax competition for capital and old-fashioned international tax rules, are also relevant for the taxation of income of the high ...
Milogolov Nikolai, Berberov Azamat
doaj   +1 more source

Tax competition and tax harmonization in the European Union

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2004
The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax ...
Danuše Nerudová
doaj   +1 more source

Does tax competition make tax reform essential?

Central European Public Administration Review, 2006
Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy.
Maja Klun
doaj   +1 more source

Harmful Tax Competition in the EU with Reference to Croatia [PDF]

Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2005
The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation) and their effects when taking into account ...
Saša Drezgić
doaj  

Results of tax transparency standards implementation in the Organization of economic cooperation and development

Путеводитель предпринимателя, 2020
The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization
N. A. Poponova
doaj   +1 more source

How Harmful is International Tax Competition?

, 2007
59-73 σ.
Kammas, P., Philippopoulos, A.
openaire   +2 more sources

Regulating Tax Competition in the Internal Market: Is the European Commission Finally Changing Course?

European Papers, 2019
(Series Information) European Papers - A Journal on Law and Integration, 2019 4(1), 225-250 | Article | (Table of Contents) I. Introduction. - II. Tax competition and the EU internal market: from beneficial to ever more dangerous. - II.1.
Pieter Van Cleynenbreugel
doaj   +1 more source