Shaled Alsultan, Sarah
The Gulf Cooperation Council (GCC) states new players in the international tax competition game / Sarah Khaled Alsultan .-- , 2021
Disponible también en formato electrónico.
Resumen.
This article investigates three questions: (1) Has tax competition recently emerged in the Gulf Cooperation Council (GCC) States (Kuwait, Bahrain, Kingdom of Saudi Arabia, Qatar, United Arab Emirates, and Oman)? (2) If so, who are GCC States trying to compete with? (3) What is and should be the GCC organization's role in competition? GCC states have announced their official plans to further reduce corporate income tax rates and offer more tax incentives in the near future. These are plans that ignore the ongoing global changes in tax policies that impair the success of these reforms.
POLITICA FISCAL
INCENTIVOS FISCALES
GOLFO PÉRSICO
Intertax 0165-2826v. 49, n. 4, April 2021, p. 361-377
The Gulf Cooperation Council (GCC) states new players in the international tax competition game / Sarah Khaled Alsultan .-- , 2021
Disponible también en formato electrónico.
Resumen.
This article investigates three questions: (1) Has tax competition recently emerged in the Gulf Cooperation Council (GCC) States (Kuwait, Bahrain, Kingdom of Saudi Arabia, Qatar, United Arab Emirates, and Oman)? (2) If so, who are GCC States trying to compete with? (3) What is and should be the GCC organization's role in competition? GCC states have announced their official plans to further reduce corporate income tax rates and offer more tax incentives in the near future. These are plans that ignore the ongoing global changes in tax policies that impair the success of these reforms.
POLITICA FISCAL
INCENTIVOS FISCALES
GOLFO PÉRSICO
Intertax 0165-2826v. 49, n. 4, April 2021, p. 361-377