Keen, Michael James
Competition, coordination and avoidance in international taxation / Keen, Michael .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article examines the links between competition, coordination and avoidance in international taxation through the lens of simple economic ideas, reviews the relationship between competition and coordination and considers the impact on tax competition of measures to reduce tax avoidance, with a focus on the issue of preferential regimes.
COMPETENCIA FISCAL NOCIVA
EVASION FISCAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 220-225
Competition, coordination and avoidance in international taxation / Keen, Michael .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article examines the links between competition, coordination and avoidance in international taxation through the lens of simple economic ideas, reviews the relationship between competition and coordination and considers the impact on tax competition of measures to reduce tax avoidance, with a focus on the issue of preferential regimes.
COMPETENCIA FISCAL NOCIVA
EVASION FISCAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 220-225