Taxation and competition : the realization of the Internal Market

• Autores: Frits Bolkestein
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 9, 2000 (Ejemplar dedicado a: Tackling Harmful Tax Competition- A Round Table on the Code of Conduct ), págs. 401-405
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Part of "Tackling harmful tax competition - a round table on the Code of Conduct". In this special issue of European Taxation several prominent government officials and tax experts look at harmful tax competition and tax policy in general and evaluate the recommendations of the Code of Conduct Group in particular.