The regulation of tax competition : rethinking harmful tax competition in a global context / Chidozie G. Chukwudumogu.

Format:

Book

Author/Creator:

Chukwudumogu, Chidozie G., author.

Contributor:

Edward Elgar Publishing, publisher.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Taxation--Law and legislation--European Union countries.

International business enterprises--Taxation--Law and legislation.

International business enterprises.

Fiscal policy.

Competition, International.

European Union countries.

Physical Description:

1 online resource (240 pages)

Place of Publication:

Cheltenham, UK : Edward Elgar Publishing Limited The Lypiatts, [2021]

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.

Contents:

Front Matter

Copyright

Contents

Foreword: The Regulation of Tax Competition: Rethinking "Harmful" Tax Competition in a Global Context

Preface

Acknowledgements

Glossary of abbreviations and terms

1. Introduction: tax competition in international tax policy

2. The prohibitory approach to tax competition by the OECD, as supported by the EU

3. The effects of tax competition

4. The sovereignty analysis in tax competition

5. The regulation of tax competition: the regulatory approach

6. Final thoughts: tax competition in a global context

Bibliography

Index.

Notes:

Includes bibliographical references and index.

Description based on print version record.

Other Format:

Print version: Chukwudumogu, Chidozie G. The Regulation of Tax Competition

ISBN:

1-80220-035-5

OCLC:

1289368021