Results 291 to 300 of about 140,527 (334)

Tax Avoidance and Harmful Tax Competition: A Proposal for an Alternative Solution

European Taxation, 2022
For 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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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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Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU

2017
The 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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A review on control of harmful algal blooms by plant-derived allelochemicals

Journal of Hazardous Materials, 2021
Yi Tao, Hong-Ying Hu
exaly  

Harmful cyanobacteria-diatom/dinoflagellate blooms and their cyanotoxins in freshwaters: A nonnegligible chronic health and ecological hazard

Water Research, 2023
Yunlin Zhang, Chen Cai, Hongxu Zhou
exaly  

Congress Review: Harmful tax competition or harmful tax harmonization

EC Tax Review, 1999
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