4 research outputs found
Trade, investment and tax cooperation: tax competition.
The world is facing a new round of international tax competition
that may result in a ruinous race to the bottom, undermining the fiscal
capacity of states to respond to global challenges and to implement the
Agenda 2030. G20 leaders must take action to strengthen multilateral and
cooperative approaches to taxation, curtail harmful tax competition and
protect their own tax base as well as that of developing countries.Seventh Framework Programme (FP7)758671Grenzen van fiscale soevereinitei