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Competition, coordination and avoidance in international taxation Keen, Michael

By: Keen, Michael James .

Material type: Article

ArticlePublisher: 2018Subject(s): COMPETENCIA FISCAL NOCIVA

| EVASION FISCAL

| FISCALIDAD INTERNACIONAL

| ELUSION FISCAL

Online 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.

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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

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Previous	BIT/2018/4/5-3 "Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative	BIT/2018/4/5-4 Country-by-country reporting and the international allocation of taxing rights	BIT/2018/4/5-5 Country-by-country reporting and the international allocation of taxing rights	BIT/2018/4/5-6 Competition, coordination and avoidance in international taxation	BIT/2018/4/5-7 The OECD inclusive framework	BIT/2018/4/5-8 The impact of the BEPS multilateral instrument on international tax policies	BIT/2018/4/5-9 Goodbye to all that?	Next

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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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Competition, coordination and avoidance in international taxation Keen, Michael

By: Keen, Michael James.

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By: Keen, Michael James .