Read PDF International Tax Competition: Globalisation and Fiscal Sovereignty
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Author : Pages : 326 pages Publisher : Commonwealth Secretariat 2002-01-01 Language : English ISBN-10 : 0850926882 ISBN-13 : 9780850926880
Description International tax competition has come to the forefront of global economic policy debate at the outset of the 21st century. The importance of taxation regimes as an essential factor in driving economic growth, investment inflows and national developments has increasingly been recognized. However, there have also been growing concerns amongst the European Union and OECD countries that tax competition can be harmful to their economies. A large number of Commonwealth
developing countries are now potentially affected by the EU and OECD initiatives to regulate international tax competition. This book provides a collection of articles by experts from Commonwealth countries on international tax competition, considering the concerns of affected nations. Issues such as globalization and fiscal sovereignty, WTO issues and economic development perspectives are considered with particular reference to the concerns of small and developing economies of the Commonwealth.