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The Regulation of Tax Competition: Rethinking "Harmful" Tax Competition in a Global Context


This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
16 REG chi
9781802200348
16 REG chi
Book
English
Edward Elgar Publishing Limited
2021
United kingdom
xvii, 222p, 24cm
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