Harmful tax competition in the European Union : Code of Conduct, countermeasures and EU law

The increased mobility of capital has resulted in a sharp increase in tax competition in which governments seek to attract or retain economic activity by creating ever-favorable tax climates for business. The purpose of this work by Kiekebeld (scientific researcher, Foundation for European Fiscal St...

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Bibliographische Detailangaben
1. Verfasser:	Kiekebeld, Ben J.
Format:	Buch
Sprache:	Undetermined
Veröffentlicht:	Rotterdam Kluwer 2004
Schlagworte:	Taxation,Competition,Hệ thống thuế,Sự cạnh tranh European Union countries,European Union countries,Liên minh Châu Âu,Liên minh Châu Âu
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Thư viện lưu trữ:	Trung tâm Học liệu Trường Đại học Cần Thơ

Beschreibung
Zusammenfassung:	The increased mobility of capital has resulted in a sharp increase in tax competition in which governments seek to attract or retain economic activity by creating ever-favorable tax climates for business. The purpose of this work by Kiekebeld (scientific researcher, Foundation for European Fiscal Studies, Erasmus U. Rotterdam, the Netherlands) is to investigate how harmful tax competition is dealt with in the European Union and what the relation is between the political achievements of like the Code of Conduct and other countermeasures of individual member states on the one hand and EU law on the other.

Harmful tax competition in the European Union : Code of Conduct, countermeasures and EU law

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