Harmful Tax Competition:  An Emerging Global Issue

Harmful Tax Competition: An Emerging Global Issue

Paperback (21 Apr 1998)

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Publisher's Synopsis

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 ...

Book information

ISBN: 9789264160903
Publisher: Turpin Distribution Services (OECD)
Imprint: Org. for Economic Cooperation & Development
Pub date:
DEWEY: 336.2
Language: English
Number of pages: 84
Weight: 132g
Height: 250mm
Width: 156mm
Spine width: 4mm