International Tax Competition: A Developing Country Perspective
by R. Biswas /
2002 / English / PDF
58.8 MB Download
This publication will provide the first specialized volume of international authors' papers on the topic of tax competition and will include three key sections: International Tax Competition in Financial and Other Services Tax Incentives for Manufacturing and Other Investment Incentives: New Taxation Initiatives in E-Commerce. This title will specifically focus on developing country perspectivesMany Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
