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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Bibliografische gegevens
Hoofdauteur:	Kiekebeld, Ben J.
Formaat:	Boek
Taal:	Undetermined
Gepubliceerd in:	Rotterdam Kluwer 2004
Onderwerpen:	Taxation,Competition,Hệ thống thuế,Sự cạnh tranh European Union countries,European Union countries,Liên minh Châu Âu,Liên minh Châu Âu
Tags:	Voeg label toe Geen labels, Wees de eerste die dit record labelt!

Thư viện lưu trữ:	Trung tâm Học liệu Trường Đại học Cần Thơ

Omschrijving
Samenvatting:	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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