harmful tax competition
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harmful tax competition
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The concept harmful tax competition represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- "The Bermuda triangle approach" : the Spanish reaction to uncooperative and low-tax countries
- "Unfairer" und "fairer" Steuerwettbewerb in der EU
- (Re)shaping fiscal state aid : selected recent cases and their impact
- A critical evaluation of the international impact of the global minimum tax
- A level playing field for business taxation in Europe: why country size matters
- A level playing field for tax information exchange?
- A multilateral instrument for updating the tax treaty network
- A new dawn for the international tax system : evolution from past to future and what role will China play?
- A new framework for state aid review of tax rulings
- A proposal to create a World Tax Organisation
- A review of state aid in multinational tax regimes
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
- Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
- Activities of the European Union : taxation
- Advanced issues in international and European tax law
- Aktuelles aus dem Bereich "Harmful Tax Competition" : Der 2004-Progress-Report = Current issues regarding "harmful tax competition" : the 2004 progress report
- An evaluation of BEPS Action 5
- Are controlled foreign company rules compatible with the principle of freedom of movement of capital within the EU?
- Are the BEPS proposals compatible with EU law? (part 2)
- Arubaans NFR 2006 : AVV en check-the-box
- BEPS : a spent force or radical change?
- BEPS : neue Regeln und Herausforderungen für österreichische Unternehmen
- BEPS : the OECD discovers America?
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- Belastingverdragen met belastingparadijzen : het Isle of Man: voorbeeld of uitzondering?
- Belgisch regime van de aftrek voor octrooi-inkomsten : vergelijking met andere Europese 'IP box'-regimes en toetsing aan Europese regels inzake schadelijke belastingconcurrentie en staatssteun
- Bespiegelingen over de vennootschapsbelasting, mede in Europees perspectief
- Blickpunkt BEPS
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt International
- CIAT : Centro Interamericano de Administraciones Tributarias
- Capital export and capital import neutrality in tax treaties
- Cartelizing taxes : understanding the OECD's campaign against "harmful tax competition"
- Centralized intellectual property business models - tax implications of EU patent box regimes
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Commentary of state aid review of multinational tax regimes : a comprehensive illustration of main state aid cases
- Commission Expert Group on Taxation of the Digital Economy : report
- Compatibility of IP box regimes with EU state aid rules and Code of Conduct
- Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
- Controlled foreign company regime in Turkey and its valuation
- Controlled foreign corporation rules, harmful tax competition, and international taxation
- Corporate tax treatment of interest : EU state aid and the EU Code of Conduct as a means of combating harmful tax competition
- Countering harmful tax practices : BEPS Action 5 and EU initiatives : past progress, current status and prospects
- Countering harmful tax practices more effectively, taking into account transparency and substance
- Countering harmful tax practices more effectively, taking into account transparency and substance, Action 5 - 2015 final report
- Countries with favourable tax treatment
- Cross-border tax cooperation : why some approaches don't work
- Curbing harmful tax competition : recommendations by the Committee on Fiscal Affairs
- Danish cases on the use of holding companies for cross-border dividends and interest : a new test to disentangle abuse from real economic activity?
- Das OECD-Forum gegen schädlichen Steuerwettbewerb : Strukturen, aktuelle Themen und Reformbedarf
- Das objektive Nettoprinzip im internationalen Steuerwettbewerb - Die Fortentwicklung des Steuerverfassungsrechts und der Grundfreiheiten am Beispiel des Paragr. 4j EStG
- De E-Zone op de Nederlandse Antillen : voorwaarden, mogelijkheden en gevolgen
- De behandeling van rente in de VPB heroverwogen
- De strijd tegen schadelijke belastingconcurrentie in de Europese Unie is weer losgebarsten : een tussenbalans
- De verplichte groepsrentebox : geen verboden staatssteun, wel schadelijke belastingconcurrentie?
- Der Entwurf eines Steueroasen-Abwehrgesetzes : Analyse des Regierungsentwurfs v. 31.3.2021
- Developing an international tax policy strategy for NAFTA countries
- Die EU-Gruppe Verhaltenskodex (Unternehmensbesteuerung) : Überblick über aktuelle Arbeiten gegen schädlichen Steuerwettbewerb in der Europäischen Union
- Die schweizerische Haltung zur internationalen Amtshilfe bei den direkten Steuern in einem veränderten Umfeld
- Dividendbelasting : tijd voor bezinning
- ECOFIN : 2 December 2008 : EU Council
- EU Code of Conduct - from reviewing individual tax regimes to developing horizontal policy : cracking the code in the BEPS era
- EU and OECD to fight harmful tax competition: has the right path been undertaken?
- EU income tax law: issues for the years ahead
- EU state aid rules and their limits
- EU tax commissioner Šemeta's tax policy may spell success
- Effectiveness and economic impact of tax incentives in the SADC region : technical report
- El análisis de selectividad en las ayudas de Estado de naturaleza fiscal tras la Sentencia Gibraltar (Asuntos C-106/09P y C-107/09P) y sus implicaciones en la lucha contra la competencia fiscal perjudicial
- El negro futuro de la lista negra española de paraísos fiscales = A black future for the Spanish tax haven blacklist
- Eliminating harmful tax practices in tax havens : defensive measures by major EU countries and tax haven reforms
- Ensuring fair taxation : 20 years of the EU's Code of Conduct group
- Entwicklungen im internationalen Steuerrecht
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Erste Anmerkungen zum Entwurf eines Steueroasen-Abwehrgesetzes (StAbwG)
- Erste Gedanken zum Entwurf eines deutschen "Steueroasen-Abwehrgesetzes" = First considerations with regard to the German draft bill of a "Tax Haven Defense Act"
- Eurocomissaris Monti intensiveert campagne tegen schadelijke belastingconcurrentie in de Europese Unie
- Europa en (de Belgische) preferentiële belastingregimes : de staatssteunregels in de rol van scherprechter?
- European Commission's tax policy 2019 to2024 : what can we expect?
- European tax law : institutions and principles
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- FATCA, the U.S. Congressional Black Caucus, and the OECD blacklist
- Fasten your seat belts : EC scrutinises aggressive tax planning
- Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?
- Fiscal aid review and cross-border tax distortions
- Fiscal competitiveness versus harmful tax competition in the European Union
- Forum : interaction of state aid, free movement, policy competition and abuse control in direct tax matters
- GloBE (Pillar Two) - Kompetenzrechtliche Erwägungen zur Umsetzung eines Mindestbesteuerungssystems innerhalb der Europäischen Union
- Globalización económica y poder tributario : ¿hacia un nuevo derecho tributario?
- Governança tributária global : limitações externas ao poder de tributar (e de não tributar) na pós-modernidade
- Harmful tax competition
- Harmful tax competition : an emerging global issue
- Harmful tax competition : an evaluation of the OECD initiative
- Harmful tax competition : six Belgian tax incentives under the microscope
- Harmful tax competition : the EU and OECD responses compared
- Harmful tax competition and fiscal State aid : two sides of the same coin?
- Harmful tax competition and the future of financial centres in the European Union
- Harmful tax competition in the East African community : the case of Rwanda with reference to EU and OECD approaches
- Harmful tax competition in the European Union : Code of Conduct, countermeasures and EU law
- Harmful tax competition measures : a critique
- Harmful tax competition revisited : why not a purely legal perspective under EC law?
- Harmful tax competition, discrimination and the Netherlands role in international tax planning
- Harmful tax incentives critically curtailed : BEPS Action 5 in action
- Harmful tax practice
- Harmful tax practices - 2004 OECD Progress Report
- Harmful tax practices - 2017 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Harmful tax practices - 2019 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2020 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2021 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS Action 5
- Harmful tax practices - peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS Action 5
- Harmful tax practices : 2004 OECD progress report
- Harmful tax practices from the EU's point of view
- Havens in a storm: the struggle for global tax regulation
- Het grensvlak van eerlijke en oneerlijke belastingconcurrentie in Europa
- Het naderende einde van de dividendbelasting : een analyse
- Honduran Zones for Employment and Economic Development (ZEDEs) in light of BEPS Action 5
- How far should the WTO reach into income tax policies?
- How should Asia respond to the OECD's harmful tax regimes project?
- How the new EU has dealt with the tax challenges
- IP Box Regime im Europäischen Steuerrecht
- IP boxes from a European, Liechtenstein and Swiss perspective
- IP boxes in light of the BEPS project and EU law - part I
- Impact of OECD BEPS deliverables in Singapore
- Implementing key BEPS Actions : where do we stand?
- Impuesto sobre Sociedades y jurisdicciones no cooperativas : análisis de las medidas defensivas integradas en sus regímenes especiales = Corporate tax and non-cooperative jurisdictions : analysis of the defensive measures in their special tax regimes
- Inclusive global tax governance in the post-BEPS era
- Innovation through R&D tax incentives : some ideas for a fair and transparent tax policy
- Inside the EU Code of Conduct Group : 20 years of tackling harmful tax competition
- International constraints on national tax policy
- International tax competition : globalisation and fiscal sovereignty
- International tax cooperation (part 1)
- International tax law : new challenges to and from constitutional and legal pluralism
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International tax primer
- Introducción a la tributación de las rentas internacionales
- Introduction to international income taxation
- Irlands Finance Bill 2016 : Missbrauchsbestimmungen und Bekämpfung des schädlichen Steuerwettbewerbs
- Is the Constitutional Contribution Capacity principle violated by the anti-deferral rules in Mexico? A recent case of the Supreme Court
- Is the State aid regime a suitable instrument to be used in the fight against harmful tax competition?
- L'Union européenne et la régulation de la concurrence fiscale
- La Directiva de la Unión Europea contra la elusión fiscal
- La Riforma III dell'imposizione delle imprese
- La competencia fiscal desleal en los Estados miembros de la Unión Europea
- La concorrenza fiscale dannosa e la Svizzera : due pesi e due misure
- La conformité internationale du mécanisme du "step-up"
- La consideración de los paraísos fiscales y su evolución
- La considerazione dei 'paradisi fiscali' e la sua evoluzione
- La refonte de la fiscalité internationale des entreprises : analyse des possibles incidences pour la Suisse au regard de questions choisies
- Le rapport du Groupe de Travail pour l'application du Code de Conduite en matière de fiscalité des entreprises
- Les aides d'État comme instrument de lutte contre la concurrence fiscale dommageable : la pierre philosophale?
- Liechtenstein and the subprime crisis : systemic issues (Part 2)
- Limits of international cooperation : the Concept of “jurisdiction not to tax” from the BEPS Project to GloBE
- Lo scambio di informazioni e i regimi fiscali dannosi : recenti sviluppi in ambito OCSE
- Luxembourg adapts 1929 holding companies regime to comply with EU Code of Conduct
- Mexico's new tax haven rules show OECD influence
- Navigating the EU-OECD harmful tax competition jungle
- Nederland in last? Een blik over de grenzen
- Nip and tuck needed for the IFSC
- Non-discrimination in tax treaties : selected issues from a global perspective
- Non-discrimination in tax treaty law and world trade law : the impact of formal, substantive and subjective approaches
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- OECD : Organisation for Economic Co-operation and Development : tax
- OECD Report on Harmful Tax Competition and European Union Code of Conduct compared
- OECD defensive measures against harmful tax competition legality under WTO
- OECD forum on harmful tax practices marks fifth year
- OECD funding : setting the record straight
- OECD project on tax havens and harmful tax practices : an update (part 1)
- OECD project on tax havens and harmful tax practices : an update (part 2)
- OECD proposals on harmful tax practices : a status report
- OECD proposals on harmful tax practices : a status report (part 1)
- OECD proposals on harmful tax practices : a status report (part 2)
- OECD reports cracks down on harmful tax competition
- Offshore regime : viable opportunity in international tax planning or harmful tax competition?
- Offshore tax planning
- Ontwikkelingen in het Europese belastingrecht
- Parafiscal taxes : are they compatible with EU tax law and the fundamental freedoms?
- Paraísos fiscais
- Pasado, presente y futuro de BEPS
- Passport to Toledo : Cuno, the WTO, and the ECJ
- Patent/IP boxes : their status under EU law
- Playing different games? Regulatory competition in tax and company law compared
- Preferential tax regime for high- and new technology enterprises : analysis of the deviation from the nexus approach
- Principios globales de fiscalidad internacional
- Quo vadis Hinzurechnungsbesteuerung und EG-Recht - Bestandsaufnahme und neuere Entwicklungen
- Recent developments on the German license barrier
- Reflections on the role of the OECD in developing international tax norms
- Regulacje zapobiegajace unikaniu opodatkowania
- Research handbook on European Union taxation law
- Review of implementation of the inclusive framework on base erosion and profit shifting in Indonesia
- Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
- Rättsliga och ekonomiska reflektioner över internationell skatteplanering
- SPECTRE - Study of potential of effective corporate tax rates in Europe
- Schadelijke belastingconcurrentie, de gevolgen voor de Nederlandse Antillen
- Smart tax competition and the geographical boundaries of taxing jurisdictions : countering selective advantages amidst disparities
- Sovereignty, taxation and social contract
- Special tax zones and EU law : theory, implementations, and future challenges
- State aid and direct taxation
- State aid and tax law
- State aid and taxation in relation with third countries
- State aid and the Primarolo list
- State aid law and business taxation
- Summary of findings
- Swedish CFC-rules under scrutiny of EC law : harmful tax competition and the free movement of capital in relation to third countries
- Tackling harmful tax competition: a round table on the Code of Conduct : introduction
- Tax avoidance and harmful tax competition : a proposal for an alternative solution
- Tax competition : an analysis of the fundamental arguments
- Tax competition : understanding history's influence on the New Normal
- Tax competition : what (if anything) to do about it?
- Tax competition among modern states
- Tax competition and EU law
- Tax competition and tax coordination in aggressive tax planning : a false dichotomy
- Tax competition's terminological and factitious lure
- Tax data transparency : UK
- Tax haven and harmful tax regime list published
- Tax havens and their uses
- Tax incentives for foreign direct investment
- Tax incentives for the creative industries
- Tax justice and global inequality : practical solutions to protect developing country revenues
- Tax law amendments in response to EC Code of Conduct
- Tax rulings : intercambio de información y ayudas de Estado en el contexto post-BEPS
- Tax treatment of interest for corporations
- Taxation and state aid law in the European Union
- Taxation in European Union
- Taxation of income from business and capital : opening address
- Termination of the Luxembourg Holding 1929 regime : avoiding adverse tax aspects
- The "upgraded" strategy against harmful tax practices under the BEPS Action Plan
- The 'DAC 6' and its compatibility with some of the founding principles of the European legal system(s)
- The (im)proper use of holding companies in a treaty context
- The Anti-Tax Avoidance Directive General Anti-Abuse Rule : a legal basis for a duty on Member States to fight tax abuse in EU corporate direct tax law
- The BEPS Action 5 standard : compliance review results
- The Caribbean perspective on harmful tax competition
- The E.U. code of conduct to eliminate harmful or potentially harmful business tax regimes : the future
- The EU concept of State aid
- The EU standard of good governance in tax matters for Third (non-EU) countries
- The EU’s uncoordinated approach to tax avoidance and tax abuse in relation to 'uncooperative' tax jurisdictions
- The European Commission action plan for a fair and efficient tax system in the European Union : what should be expected?
- The IP box regime : a study from an international and European perspective
- The OECD 2001 progress report on harmful tax competition
- The OECD Transfer Pricing Guidelines as a source of tax law: is globalization reaching the tax law?
- The OECD and harmful tax practices
- The OECD proposals : a status report
- The OECD report on harmful tax competition and the EU code of conduct
- The OECD's 'harmful tax competition' project : is it international tax law?
- The OECD's artificial approach to tax havens (part 1)
- The OECD's artificial approach to tax havens (part 2)
- The OECD's forum on harmful tax practices and the new spirit of international cooperation
- The OECD's nexus approach to IP boxes : a European Union law perspective
- The OECD's project on harmful tax practices : the 2004 progress report = Projet de l'OCDE sur les pratiques fiscales dommageables : rapport d'étape 2004
- The Rubik agreements in the framework of transparency tax policies
- The UN - a forum for global tax issues? (part 1)
- The benefits of tax competition
- The changing role of tax havens - an empirical analysis of the tax havens worldwide
- The continuing advantages of Cyprus in international tax planning
- The drive against "harmful" tax competition : the E.U. Commission's Code of Conduct on direct taxation and related developments
- The dynamics of global economic governance: the financial crisis, the OECD and the politics of international tax cooperation
- The effect of the OECD Base Erosion and Profit Shifting Action plan on developing countries
- The external implied competence of the European Union and the impact of bilateral treaties on the taxation of cross-border savings
- The external tax strategy of the EU in a post-BEPS environment
- The future of UK interest deductibility and the patent box regime
- 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 global minimum tax : some known unknowns
- The idea of a transparent world full of equality and common property - a way to disaster
- The impact of BEPS on the fight against harmful tax practices: risks ... and opportunities for the EU
- The international, European and pluralistic perspectives of transfer pricing taxation
- The legal framework of the Botswana special tax zone : the SPEDU region and action 5 of the OECD/G20 base erosion and profit shifting initiative
- The market distortion provisions of articles 116-117 TFEU : an alternative route to qualified majority voting in tax matters?
- The nexus approach and its compatibility with EU law
- The regulation of tax competition : rethinking 'harmful' tax competition in a global context
- The relevance of WTO Law for tax matters
- The tax treatment of collective investment vehicles and real estate investment trusts
- The true nature of tax treaties
- Tickets to ride : the race for preferable CIT regimes towards ASEAN economic community
- To join the international tax cartel or not? How should Asia respond to the OECD's harmful tax regimes project?
- To what extent does the OECD harmful tax competition project violate the most-favoured-nation obligations under WTO law?
- Towards a better exchange of information
- Towards global tax co-operation : report to the 2000 Ministerial Council meeting and recommendations by the Committee on Fiscal Affairs : progress in identifying and eliminating harmful tax practices
- Trends in EU proposals on taxation of transnational business profits and tax coordination
- Trends in the exchange of relevant tax information
- Twenty-first century pirates of the Caribbean : how the Organization for Economic Cooperation and Development robbed fourteen CARICOM countries of their tax and economic policy sovereignty
- What is substantial economic activity for tax purposes in the context of the European Union and the OECD initiatives against harmful tax competition?
- Whirlpools and sea monsters : navigating tax havens
- Will the OECD initiative on harmful tax competition help developing and transition countries?
- Zembla-uitzending 'Nederland belastingparadijs' nader beschouwd
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/2PBytb2hJL8/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2PBytb2hJL8/">harmful tax competition</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/2PBytb2hJL8/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2PBytb2hJL8/">harmful tax competition</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
