The Resource Aktuelles aus dem Bereich "Harmful Tax Competition" : Der 2004-Progress-Report = Current issues regarding "harmful tax competition" : the 2004 progress report

Aktuelles aus dem Bereich "Harmful Tax Competition" : Der 2004-Progress-Report = Current issues regarding "harmful tax competition" : the 2004 progress report

Label
Aktuelles aus dem Bereich "Harmful Tax Competition" : Der 2004-Progress-Report = Current issues regarding "harmful tax competition" : the 2004 progress report
Title
Aktuelles aus dem Bereich "Harmful Tax Competition" : Der 2004-Progress-Report = Current issues regarding "harmful tax competition" : the 2004 progress report
Creator
Subject
Language
eng
Summary
On March 22 the OECD published its 2004 Progress Report in which it presents the developments reached since 2001. Nearly all potentially harmful preferential tax regimes of member countries were abolished or amended in such a way that all potentially harmful features were removed or were declared as not harmful. A Model Agreement on Exchange of Information on Tax Matters was negotiated with the participating partners and only five countries are left on the list of uncooperative tax havens. These are now faced with a revised list of possible defensive measures to be taken by the member countries to effectively neutralize the deleterious effects of harmful tax practices
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
Hofbauer, I
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • harmful tax competition
  • exchange of information
  • tax haven
Label
Aktuelles aus dem Bereich "Harmful Tax Competition" : Der 2004-Progress-Report = Current issues regarding "harmful tax competition" : the 2004 progress report
Instantiates
Publication
Label
Aktuelles aus dem Bereich "Harmful Tax Competition" : Der 2004-Progress-Report = Current issues regarding "harmful tax competition" : the 2004 progress report
Publication

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