ListarArxiu Digital de Castelló por tema "Harmful tax competition"
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Crisi econòmica i governança fiscal. La batalla contra els paradisos fiscals
Agrupació Borrianenca de Cultura (2012)This paper discusses the origin and the concept of tax havens as well as the unwanted effects that their use generates on other states. Then it examines measures implemented in a coordinated way by the OECD and the European ...