Poreska konkurencija u savremenim evropskim državama: slučaj Luksemburga i Švajcarske
Tax Competition in Modern European Economies: Luxembourg and Switzerland

Summary/Abstract: In tax systems of modern economies often exist measures that make them specially attractive for foreign investors. Especially, this is the consequence of certain allowances in paying corporate taxes and taxes by non-residents, but also existence of lower tax rates comparing with neighboring countries. In cases when characteristics of one tax system produce lower tax revenues of other countries, it is possible to talk about harmful tax competition. Related with that, very interesting are cases of harmful tax measures in modern economies, such as Switzerland and Luxembourg.

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