Harmful Tax Competition An Emerging Global Issue
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 preferenti...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
1998.
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705174506719 |
Table of 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
