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Harmful tax competition : an emerging global issue

Material type: Text

TextPublication details: OECD ParisFR 1998Description: 80 pAction note:

3/7/00 M2LMGR

Summary: 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.

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Holdings
Item type	Current library	Call number	Status	Barcode
Monograph	CARICOM Documentation Centre	11.01.02 H287 (Browse shelf(Opens below))	Available	0000000014077

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.

3/7/00 M2LMGR

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