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
Explores the issues which arise from two OECD reports: "Harmful Tax Competition: An Emerging Global Issue", and "Towards Global Tax Co-operation: Progress in Id
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing in