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Fiscal Competitiveness Versus Harmful Tax Competition in the European Union · Study

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PreprintFiscal Competitiveness Versus Harmful Tax Competition in the European Union

Patricia Lampreave2011

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Preprintgreen2011

Fiscal Competitiveness Versus Harmful Tax Competition in the European Union

Patricia Lampreave

14 citations·0/0 files stored·SSRN Electronic Journal

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Taxation and Legal Issues Corporate Taxation and Avoidance EU Law and Policy Analysis

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2018THE SUPRA-SURPLUS SOCIETY 2003The Impact of Corporate Taxation on the Location of Capital: A Review 2010OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 2008The OECD's Harmful Tax Competition Initiative and the Tax Havens: From Bombshell to Damp Squib 2008International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies 2010Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the ‘Parent–Subsidiary Directive’)2010Model Tax Convention on Income and on Capital: Condensed Version 2010

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Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations14

Files0 public / 0

ShelfTaxation and Legal Issues

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doi10.2139/ssrn.1932257

openalex_workW1483158733

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