The Resource Harmful Tax Competition : An Emerging Global Issue, Organisation for Economic Co-operation and Development, (electronic resource:)

Harmful Tax Competition : An Emerging Global Issue, Organisation for Economic Co-operation and Development, (electronic resource:)

Label
Harmful Tax Competition : An Emerging Global Issue
Title
Harmful Tax Competition
Title remainder
An Emerging Global Issue
Statement of responsibility
Organisation for Economic Co-operation and Development
Title variation
  • Harmful Tax Competition
  • An Emerging Global Issue
  • Harmful Tax Competition: An Emerging Global Issue
Creator
Subject
Language
  • eng
  • eng
Summary
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 governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries
Cataloging source
FR-PaOEC
Dewey number
336.2
Government publication
international or intergovernmental publication
Language note
English
LC call number
HJ2305.O74 1998
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development.
http://library.link/vocab/subjectName
  • Taxation
  • Governance
  • Taxation
  • Tax havens
  • Fiscal policy
  • Political Science
  • Law, Politics & Government
  • Public Finance
Label
Harmful Tax Competition : An Emerging Global Issue, Organisation for Economic Co-operation and Development, (electronic resource:)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
HARMFUL TAX COMPETITION
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
Foreword -- Introduction -- Chapter 1. Tax Competition: A Global Phenomenon -- Chapter 2. Factors to Identify Tax Havens and Harmful Preferential Tax Regimes -- I. Introduction -- II. Tax Havens -- III. Harmful Preferential Tax Regimes in OECD Member and Non-Member Countries -- Chapter 3. Counteracting Harmful Tax Competition -- I. Introduction -- II. Recommendations Concerning Domestic Legislation and Practices -- III. Recommendations Concerning Tax Treaties -- IV. Recommendations to Intensify International Cooperation in Response to Harmful Tax Competition -- V. Topics for Further Study -- a) Restriction of Deduction for Payments to Tax Haven Entities -- b)Imposition of Withholding Taxes on Certain Payments to Residents of Countries that Engage in Harmful Tax Competition -- c) Residence Rules -- d) Application of Transfer Pricing Rules and Guidelines -- e) Thin Capitalisation -- f) Financial Innovation -- g) Non-Tax Measures -- Annex I. Recommendation of the Council on Counteracting Harmful Tax Competition -- Annex II. Statements by Luxembourg and Switzerland -- Annex III. Relevant OECD Reports and Guidelines
Extent
1 online resource (84 p.)
File format
multiple file formats
Form of item
online
Isbn
9789264162945
Media category
computer
Media type code
c
Other control number
10.1787/9789264162945-en
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264162945-en
  • (SSID)ssj0000091215
  • (PQKBManifestationID)11113956
  • (PQKBTitleCode)TC0000091215
  • (PQKBWorkID)10126761
  • (PQKB)10481446
  • (EXLCZ)99111093034084870
Label
Harmful Tax Competition : An Emerging Global Issue, Organisation for Economic Co-operation and Development, (electronic resource:)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
HARMFUL TAX COMPETITION
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
Foreword -- Introduction -- Chapter 1. Tax Competition: A Global Phenomenon -- Chapter 2. Factors to Identify Tax Havens and Harmful Preferential Tax Regimes -- I. Introduction -- II. Tax Havens -- III. Harmful Preferential Tax Regimes in OECD Member and Non-Member Countries -- Chapter 3. Counteracting Harmful Tax Competition -- I. Introduction -- II. Recommendations Concerning Domestic Legislation and Practices -- III. Recommendations Concerning Tax Treaties -- IV. Recommendations to Intensify International Cooperation in Response to Harmful Tax Competition -- V. Topics for Further Study -- a) Restriction of Deduction for Payments to Tax Haven Entities -- b)Imposition of Withholding Taxes on Certain Payments to Residents of Countries that Engage in Harmful Tax Competition -- c) Residence Rules -- d) Application of Transfer Pricing Rules and Guidelines -- e) Thin Capitalisation -- f) Financial Innovation -- g) Non-Tax Measures -- Annex I. Recommendation of the Council on Counteracting Harmful Tax Competition -- Annex II. Statements by Luxembourg and Switzerland -- Annex III. Relevant OECD Reports and Guidelines
Extent
1 online resource (84 p.)
File format
multiple file formats
Form of item
online
Isbn
9789264162945
Media category
computer
Media type code
c
Other control number
10.1787/9789264162945-en
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264162945-en
  • (SSID)ssj0000091215
  • (PQKBManifestationID)11113956
  • (PQKBTitleCode)TC0000091215
  • (PQKBWorkID)10126761
  • (PQKB)10481446
  • (EXLCZ)99111093034084870

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