| 000 | 00714nam a2200133Ia 4500 | ||
|---|---|---|---|
| 080 | _a11.01.02 H287 | ||
| 245 | _aHarmful tax competition : an emerging global issue | ||
| 260 |
_bOECD _aParisFR _c1998 |
||
| 300 | _a80 p. | ||
| 500 | _aDC | ||
| 520 | _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. | ||
| 583 |
_c3/7/00 _kM2LMGR |
||
| 942 |
_cM _mH287 |
||
| 999 |
_c20063 _d20063 |
||