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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Tác giả chính: | |
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Định dạng: | Sách |
Ngôn ngữ: | Undetermined |
Được phát hành: |
Rotterdam
Kluwer
2004
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Những chủ đề: | |
Các nhãn: |
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Thư viện lưu trữ: | Trung tâm Học liệu Trường Đại học Cần Thơ |
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LEADER | 01368nam a2200229Ia 4500 | ||
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008 | 210402s9999 xx 000 0 und d | ||
020 | |c 96.03 | ||
082 | |a 343.04094 | ||
082 | |b K47 | ||
100 | |a Kiekebeld, Ben J. | ||
245 | 0 | |a Harmful tax competition in the European Union : | |
245 | 0 | |b Code of Conduct, countermeasures and EU law | |
245 | 0 | |c Ben J. Kiekebeld | |
260 | |a Rotterdam | ||
260 | |b Kluwer | ||
260 | |c 2004 | ||
520 | |a 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. | ||
650 | |a Taxation,Competition,Hệ thống thuế,Sự cạnh tranh | ||
650 | |z European Union countries,European Union countries,Liên minh Châu Âu,Liên minh Châu Âu | ||
904 | |i Trọng Hải | ||
980 | |a Trung tâm Học liệu Trường Đại học Cần Thơ |