000			01365nab a2200229 c 4500
999			_c143983 _d143983
003			ES-MaIEF
005			20210430140254.0
007			ta
008			210430t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968907 _aShaled Alsultan, Sarah
245		4	_aThe Gulf Cooperation Council (GCC) states _bnew players in the international tax competition game _c Sarah Khaled Alsultan
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThis 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.
650		4	_948067 _aPOLITICA FISCAL
650		4	_aINCENTIVOS FISCALES _947462
650		4	_956802 _aGOLFO PÉRSICO
773	0		_9164789 _oOP 2141/2021/4 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 4, April 2021, p. 361-377
942			_cART