Harmful Tax Competition An Emerging Global Issue

Download or Read eBook Harmful Tax Competition An Emerging Global Issue PDF written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle.

Author	: OECD
Publisher	: OECD Publishing
Total Pages	: 82
Release	: 1998-05-19
ISBN-10	: 9789264162945
ISBN-13	: 9264162941
Rating	: 4/5 (45 Downloads)

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Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

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