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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
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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
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What has been the tax competition experience of the past 20 years? [PDF]
, 2004 This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition. Both individual countries? reforms and multilateralinitiatives and developments are covered.
Alexander Klemm +5 more
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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
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How Harmful is International Tax Competition?
, 2007 Regionalisation, growth, and economic ...
Kammas, P., Philippopoulos, A.
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Asymmetric Capital Tax Competition with Profit Shifting [PDF]
, 2004 tax competition, asymmetric countries, profit shifting, multinational enterprises., F23, H25, H32.,
Stöwhase, Sven, Sven Stöwhase
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Tax Competition as a Challenge to the Governance of Global Economy
European Spatial Research and Policy, 2012 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge – by international cooperation or by national rules, by tax harmonisation or by tax competition?
Seppo Penttilä, Jukka Kultalahti
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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
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Is competition for FDI bad for regional welfare? [PDF]
, 2008 We investigate the impact on regional welfare of policy competition for FDI when a multinational firm can strategically react to differences in statutory corporate tax rates and shift taxable profits to lower-tax jurisdictions.
De Feo, Giuseppe, Amerighi, Oscar
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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
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