Harmful tax competition : an emerging global issue (Record no. 43398)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00743nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043242.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.01.02 H287 |
| 245 ## - TITLE STATEMENT | |
| Title | Harmful tax competition : an emerging global issue |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | OECD |
| Place of publication, distribution, etc. | ParisFR |
| Date of publication, distribution, etc. | 1998 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 80 p. |
| 500 ## - GENERAL NOTE | |
| General note | DC |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Addresses harmful tax practices in the form of tax havens and harmful preferential tax regimes in OECD Member countries and non-Member countries and their dependencies. Focuses on geographically mobile activities, such as financial and other service activities. Defines the factors to be used in identifying harmful tax practices and goes on to make 19 wide-ranging recommendations to counteract such practices. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 3/7/00 |
| Action agent | M2LMGR |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | H287 |
No items available.