Essays about: "Harmful tax competition"
Found 5 essays containing the words Harmful tax competition.
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1. Pillar Two and Developing Countries: What to Expect?
University essay from Uppsala universitet/Juridiska institutionenAbstract : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. READ MORE
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2. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality
University essay from Uppsala universitet/Juridiska institutionenAbstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE
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3. The EU State Aid Prohibition and Taxation – The Expanding Scope of Art. 107 TFEU
University essay from Lunds universitet/Juridiska institutionenAbstract : A topic that has received a significant amount of attention within the international community is the concept of harmful tax competition. This is of particular relevance to the EU due to the additional exposure to this problem the Member States experience by virtue of the internal market. READ MORE
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4. The EC Rules on Fiscal State Aid -an imperfect instrument in the work against harmful tax competition
University essay from Lunds universitet/Juridiska institutionenAbstract : The EC provisions on fiscal State aid have since 1997 become an important part of the work against harmful tax competition. The application of the State aid rules to harmful measures is a reversal of the common direction of aid (i.e. leading to preferential tax treatment). READ MORE
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5. The United States Fight Against Harmful Tax Competition
University essay from Lunds universitet/Juridiska institutionenAbstract : The United States taxes its citizens on their worldwide income. Since the U.S. taxpayers are not always very complaisant the government has had to create ways to disclose and control transactions and penalise non-compliant taxpayers. READ MORE
