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Author: | Ellis, M. |
Title: | Are measures to curb harmful tax competition necessary? |
Journal: | European Taxation
1999 : MAR, VOL. 39:3, p. 78-80 |
Index terms: | TAXATION COMPETITION OECD |
Language: | eng |
Abstract: | This is a reproduction of the speech given by Prof. Maarten Ellis at the joint OECD / IBFD seminar on international initiatives to curb harmful tax competition. The speech was held at Château d'Esclimont on the 4th of Dec, 1998. |
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