International: Are measures to curb harmful tax competition necessary?

• Autores: Maarten J. Ellis
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 3, 1999, págs. 78-80
• Idioma: inglés
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• Resumen

  • In a presentation at the joint OECD/IBFD conference on initiatives to curb harmful tax competition held on 4 December 1998, Prof. Ellis took a critical look at the OECD/EU initiatives. The speech is reproduced here.