Biblioteca del Instituto de Estudios Fiscales

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Tax competition's terminological and factitious lure electrónico John Prebble

By: Prebble, John.
Material type: ArticleArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | PRIMER PILAR (OCDE) | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | COMPETENCIA FISCAL NOCIVA In: Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 571-578Summary: The author evaluates contentions that tax competition is a social good. He charts the progress of the OECD from apparently supporting to seemingly abandoning that stance.
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Recursos electrónicos IEF
IEF
BIT/2021/11/12-7 (Browse shelf) Available BIT/2021/11/12-7

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Resumen.

The author evaluates contentions that tax competition is a social good. He charts the progress of the OECD from apparently supporting to seemingly abandoning that stance.

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