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|AUTHOR||Organisation for Economic Co-operation and Development Staff|
|FORMAT:||IOS PSD EPUB MOBI TXT|
... Issue 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 ... Harmful Tax Competition: An Emerging Global Issue ... ... . However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. 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. This site is powered by Keepeek 360, Digital Asset ... ... PDF The Oecd'S Project on Harmful Tax Practices ... . The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. This site is powered by Keepeek 360, Digital Asset ... HARMFUL TAX COMPETITION An Emerging Global Issue ORGANISATION FOR EC...