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• catalog abstract "Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries.".
• catalog contributor b10837666.
• catalog created "c1998.".
• catalog date "1998".
• catalog date "c1998.".
• catalog dateCopyrighted "c1998.".
• catalog description "Foreword -- Introduction -- Chapter 1. Tax Competition: A Global Phenomenon -- Chapter 2. Factors to Identify Tax Havens and Harmful Preferential Tax Regimes -- I. Introduction -- II. Tax Havens -- III. Harmful Preferential Tax Regimes in OECD Member and Non-Member Countries -- Chapter 3. Counteracting Harmful Tax Competition -- I. Introduction -- II. Recommendations Concerning Domestic Legislation and Practices -- III. Recommendations Concerning Tax Treaties -- IV. Recommendations to Intensify International Cooperation in Response to Harmful Tax Competition -- V. Topics for Further Study -- a) Restriction of Deduction for Payments to Tax Haven Entities -- b)Imposition of Withholding Taxes on Certain Payments to Residents of Countries that Engage in Harmful Tax Competition -- c) Residence Rules -- d) Application of Transfer Pricing Rules and Guidelines -- e) Thin Capitalisation -- f) Financial Innovation -- g) Non-Tax Measures -- Annex I. Recommendation of the Council on Counteracting Harmful Tax Competition -- Annex II. Statements by Luxembourg and Switzerland -- Annex III. Relevant OECD Reports and Guidelines".
• catalog description "Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries.".
• catalog description "Includes bibliographical references (p. 63).".
• catalog extent "80 p. :".
• catalog hasFormat "Harmful tax competition.".
• catalog identifier "9264160906".
• catalog isFormatOf "Harmful tax competition.".
• catalog issued "1998".
• catalog issued "c1998.".
• catalog language "eng".
• catalog publisher "Paris ; OECD,".
• catalog relation "Harmful tax competition.".
• catalog subject "336.2 21".
• catalog subject "Fiscal policy.".
• catalog subject "HJ2305 .O74 1998".
• catalog subject "Tax havens.".
• catalog subject "Taxation.".
• catalog tableOfContents "Foreword -- Introduction -- Chapter 1. Tax Competition: A Global Phenomenon -- Chapter 2. Factors to Identify Tax Havens and Harmful Preferential Tax Regimes -- I. Introduction -- II. Tax Havens -- III. Harmful Preferential Tax Regimes in OECD Member and Non-Member Countries -- Chapter 3. Counteracting Harmful Tax Competition -- I. Introduction -- II. Recommendations Concerning Domestic Legislation and Practices -- III. Recommendations Concerning Tax Treaties -- IV. Recommendations to Intensify International Cooperation in Response to Harmful Tax Competition -- V. Topics for Further Study -- a) Restriction of Deduction for Payments to Tax Haven Entities -- b)Imposition of Withholding Taxes on Certain Payments to Residents of Countries that Engage in Harmful Tax Competition -- c) Residence Rules -- d) Application of Transfer Pricing Rules and Guidelines -- e) Thin Capitalisation -- f) Financial Innovation -- g) Non-Tax Measures -- Annex I. Recommendation of the Council on Counteracting Harmful Tax Competition -- Annex II. Statements by Luxembourg and Switzerland -- Annex III. Relevant OECD Reports and Guidelines".
• catalog title "Harmful tax competition : an emerging global issue.".
• catalog type "text".