Harmful Tax Competition An Emerging Global Issue
Download or Read eBook Harmful Tax Competition An Emerging Global Issue PDF written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 82 |
| Release | : 1998-05-19 |
| ISBN-10 | : 9789264162945 |
| ISBN-13 | : 9264162941 |
| Rating | : 4/5 (45 Downloads) |
Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD
Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
