The Resource Ensuring fair taxation : 20 years of the EU's Code of Conduct group

Ensuring fair taxation : 20 years of the EU's Code of Conduct group

Label
Ensuring fair taxation : 20 years of the EU's Code of Conduct group
Title
Ensuring fair taxation : 20 years of the EU's Code of Conduct group
Creator
Subject
Language
eng
Summary
In this article, the author looks at the EU's Code of Conduct for Business Taxation and its governing body, the Code of Conduct Group, which has helped identify and oversee changes in national tax rules that constitute harmful tax competition by the EU member states for the past 20 years
Citation source
In: Tax notes international. - Falls Church. - Vol. 92 (2018), no. 7 ; p. 717-722
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Code of Conduct
  • harmful tax competition
  • BEPS
  • soft law
Label
Ensuring fair taxation : 20 years of the EU's Code of Conduct group
Instantiates
Publication
Label
Ensuring fair taxation : 20 years of the EU's Code of Conduct group
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...