The Resource OECD proposals on harmful tax practices : a status report

OECD proposals on harmful tax practices : a status report

Label
OECD proposals on harmful tax practices : a status report
Title
OECD proposals on harmful tax practices : a status report
Creator
Subject
Language
eng
Summary
This article examines a number of the OECD's level-playing-field-issues, namely : the "2005 Hay Memorandum" regarding a change in the arguments made by tax havens; the 2005 OECD global forum on taxation in Melbourne; the mutual benefits concept and the OECD's proposals agains harmful tax practices; the retreat by the OECD from its prior threats of sanctions - multilateral actions and coordinated defensive measures; two remaining contentious issues - the Delaware LLC (the political subdivision) and blacklists; and additional developments since the OECD's seminal 1998 report on harmful tax competition
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 13 (2007),
http://library.link/vocab/creatorName
  • Spencer, D.E
  • Sharman, J.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • harmful tax competition
  • tax haven
  • OECD
  • Delaware corporation
  • blacklist
Label
OECD proposals on harmful tax practices : a status report
Instantiates
Publication
Label
OECD proposals on harmful tax practices : a status report
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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