00714nam a2200133Ia 4500 11.01.02 H287 Harmful tax competition : an emerging global issue OECD ParisFR 1998 80 p. DC 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 M H287 20063 20063 0 0 0 0 CRCM CRCM 2023-05-04 0 11.01.02 H287 0000000014077 2023-05-04 00:00:00 2023-05-04 M