Harmful tax competition in the European Union :

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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Bibliographic Details
Main Author: Kiekebeld, Ben J.
Format: Book
Language:Undetermined
Published: Rotterdam Kluwer 2004
Subjects:
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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Institutions: Trung tâm Học liệu Trường Đại học Cần Thơ
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Summary: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.

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