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| Author: | |
| Title: | A business view on tax competition. The final list of the code of conduct group |
| Journal: | European Taxation
2000 : SEP, VOL. 40:9, p. 421-425, 426-439 |
| Index terms: | Taxation Competition OECD |
| Language: | eng |
| Abstract: | This article is prepared by the Business and Industry Advisory Committee to the OECD (BIAC) June 1999. Dealt with are e.g. the following: The fundamental issue, the OECD report on harmful tax competition, the OECD report in light of long-term trends, benefits of tax competition, distinction between mobile and other activities, conclusion and Annex I with specific comments and Annex II with OECD trends statistics (OECD total, America, Pacific, Europe, and EU15) on Total tax revenue 1965-1996 (each 5 yrs. as percentages of GDP at market prices). The final list of the code of conduct group is included in Annex B and C. |
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