The Gathering Momentum of International and Supranational Action against Aggressive Tax Planning and Harmful Tax Competition: The State of Play of Recent Work of the OECD and European Union

• Autores: Martijn Nouwen
• Localización: European taxation, ISSN 0014-3138, Vol. 53, Nº. 10, 2013, págs. 491-506
• Idioma: inglés
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• Dialnet Métricas: 4 Citas
• Resumen

  • The author explores the current state of play of global and EU efforts to address aggressive tax planning and harmful tax competition. He concludes that there is currently unprecedented consensus amongst the media, public, policymakers, non-governmental organizations and other tax activists in general to address this phenomenon, resulting in increasing national, supranational and international action and initiatives.