Harmful Tax Competition
Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
Publisher | : Organisation for Economic Co-operation and Development |
Total Pages | : 92 |
Release | : 1998 |
ISBN-10 | : STANFORD:36105021272732 |
ISBN-13 | : |
Rating | : 4/5 (32 Downloads) |
Download or read book Harmful Tax Competition written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development. This book was released on 1998 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ...