International: OECD Report on Harmful Tax Competition and European Union Code of Conduct compared

• Autores: Eric Osterweil
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 6, 1999, págs. 198-202
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • This article focuses on the differences and similarities between the approaches taken by the OECD, on the one hand, and the EU, on the other hand.