Nepravična poreska konkurencija u Evropskoj uniji
Harmful Tax Competition in the European Union
Author(s): Snežana StojanovićSubject(s): Transformation Period (1990 - 2010), Law on Economics, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting, Globalization
Published by: Institut za uporedno pravo
Keywords: harmful tax competition; companies; European Union; European Commission; OECD; Code of Conduct; Project on harmful tax practices; tax rates; tax base; income; tax avoidance; abuse of rights;
Summary/Abstract: The article deals with the issue of harmful tax competition, as a very bad phenomenon related with the globalization of the economic activities, and searching for the most adequate measures to prevent its appearance. I take into consideration the activities of the European Commission and the OECD, from nineteens till nowadays and measures that each of these organizations have taken to prevent further appearance of harmful tax practices and to lessen bad consequences of their existence.
Journal: Strani pravni život
- Issue Year: 2009
- Issue No: 2
- Page Range: 139-158
- Page Count: 20
- Language: Serbian