Harmful Tax Competition An Emerging Global Issue


Book Description

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. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.







OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (Stage 1) Inclusive Framework on BEPS: Action 14


Book Description

This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Italy, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.













OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 2) Inclusive Framework on BEPS: Action 14


Book Description

This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices.