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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Autor Principal: Kiekebeld, Ben J.
Formato: Libro
Idioma:Undetermined
Publicado: Rotterdam Kluwer 2004
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