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Harmful Tax Competition: An Emerging Global Issue

Harmful Tax Competition: An Emerging Global Issue

Description
Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which ...
Product details
Binding:
Paperback
Number of Pages:
80
Release Date:
1998-04-21
Publication Date:
1998-04-21
Publisher:
Organization for Economic Co-operation and Development (OECD)
Languages:
Published: English, Original: English
ISBN10:
9264160906
Weight:
132 g
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