Boundaries between Fair and Harmful Tax Competition

The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD's reports and literature related to the tax competition. In the beginning, the author presents the notion of tax competition and its division into fair and unfair tax competition. Diff...

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1. Verfasser: Paweł Szwajdler (Verfasst von)
Format: Buch
Veröffentlicht: Kazimierz Wielki University, 2016-12-01T00:00:00Z.
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