00690nam a2200121Ia 450000500170000008000180001724500550003526000240009030000100011450000070012452004180013158300190054920260716043242.0  a11.01.02 H287  aHarmful tax competition : an emerging global issue  bOECDaParisFRc1998  a80 p.  aDC  aAddresses 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.  c3/7/00kM2LMGR