The regulation of tax competition: rethinking "harmful" tax competition in a global context

"This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for it...

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Bibliographic Details
Main Author: Chukwudumogu, Chidozie G. (Author)
Format: Electronic eBook
Language:English
Published: Cheltenham, UK ; Northampton, Massachusetts Edward Elgar Publishing Limited [2021]
Subjects:
Online Access:UBM01
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Summary:"This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Physical Description:1 Online-Ressource
ISBN:9781802200355
DOI:10.4337/9781802200355

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