The Resource The gathering momentum of international and supranational action against aggressive tax planning and harmful tax competition : the state of play of recent work of the OECD and European Union

The gathering momentum of international and supranational action against aggressive tax planning and harmful tax competition : the state of play of recent work of the OECD and European Union

Label
The gathering momentum of international and supranational action against aggressive tax planning and harmful tax competition : the state of play of recent work of the OECD and European Union
Title
The gathering momentum of international and supranational action against aggressive tax planning and harmful tax competition : the state of play of recent work of the OECD and European Union
Creator
Subject
Language
eng
Summary
The author explores the current state of play of global and EU efforts to address aggressive tax planning and harmful tax competition. He concludes that there is currently unprecedented consensus amongst the media, public, policymakers, non-governmental organizations and other tax activists in general to address this phenomenon, resulting in increasing national, supranational and international action and initiatives
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Nouwen, M.F
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • harmful tax competition
  • aggressive tax planning
  • tax avoidance
  • BEPS
Label
The gathering momentum of international and supranational action against aggressive tax planning and harmful tax competition : the state of play of recent work of the OECD and European Union
Instantiates
Publication
Label
The gathering momentum of international and supranational action against aggressive tax planning and harmful tax competition : the state of play of recent work of the OECD and European Union
Publication

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