Regulation of Tax Competition

Contents: Foreword: The Regulation of Tax Competition: Rethinking "Harmful" Tax Competition in a Global Context Preface 1. Introduction 2. The prohibitory approach to tax competition by the OECD, as supported by the EU 3. The effects of tax competition 4. The sovereignty analysis in tax competition 5. The regulation of tax competition: the regulatory approach 6. Final thoughts Bibliography Index

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• Imposto sobre as sociedades
• Direito internacional económico e dos negócios
• Tributação , taxas e impostos

International Tax Competition; Harmful Tax Competition; Regulation; Organisation for Economic Co-operation and Development (OECD); European Union (EU); Fiscal Sovereignty