Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue
Author :
Publisher : OECD Publishing
Total Pages : 82
Release :
ISBN-10 : 9789264162945
ISBN-13 : 9264162941
Rating : 4/5 (941 Downloads)

Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Download or read book Harmful Tax Competition An Emerging Global Issue 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. 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.


Harmful Tax Competition An Emerging Global Issue Related Books

Harmful Tax Competition An Emerging Global Issue
Language: en
Pages: 82
Authors: OECD
Categories:
Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

DOWNLOAD EBOOK

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 l
OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy
Language: en
Pages: 202
Authors: OECD
Categories:
Type: BOOK - Published: 2014-09-16 - Publisher: OECD Publishing

DOWNLOAD EBOOK

This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Neutralising the Effects of Hybrid Mismatch Arrangements
Language: en
Pages: 99
Authors: Oecd
Categories: Business & Economics
Type: BOOK - Published: 2014-09-16 - Publisher: OCDE

DOWNLOAD EBOOK

This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Conv
Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91
Authors: OECD
Categories:
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

DOWNLOAD EBOOK

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Language: en
Pages: 465
Authors: OECD
Categories:
Type: BOOK - Published: 2019-12-23 - Publisher: OECD Publishing

DOWNLOAD EBOOK

BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum stan