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Harmful Tax Competition: An Emerging Global Issue by Oecd

Harmful Tax Competition: An Emerging Global Issue

Oecd

84 pages missing pub info (view editions)

nonfiction business economics challenging informative medium-paced
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Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which ...

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