Harmful Tax Competition: An Emerging Global Issue

By OECD Organisation for Economic Co-operation and Development

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 ...

• Format: Paperback
• Language: English
• ISBN: 9264160906
• ISBN13: 9789264160903
• Release Date: April 1998
• Publisher: Organization for Economic Cooperation & Development
• Length: 84 Pages
• Weight: 0.29 lbs.
• Dimensions: 0.2" x 6.1" x 9.2"