Competition, coordination and avoidance in international taxation Keen, Michael
By: Keen, Michael James
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Material type: 
ArticlePublisher: 2018Subject(s): COMPETENCIA FISCAL NOCIVA | EVASION FISCAL | FISCALIDAD INTERNACIONAL | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 220-225Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/4/5-6 (Browse shelf) | Available | BIT/2018/4/5-6 |
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.
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