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- Harmful_Tax_Competition:_An_Emerging_Global_Issue abstract "Harmful Tax Competition: An Emerging Global Issue is a report issued by the Organization for Economic Co-Operation and Development. In the report, the OECD groups countries into three categories: member country preferential regimes, tax havens, and non-member economies, and establishes criteria for identifying each. Tax havens are characterized by having only nominal or no taxes, impeding the free exchange of information on taxpayers with other governments through administrative practices or laws, non-transparency, and a lack of substantial activities. Harmful preferential regimes, whether in member or non-member countries, are identified by four main traits. Like tax havens, their legal or administrative systems hamper the exchange of information and create an absence of transparency, and have effectively low or no taxes. Finally, the regime may partially isolate itself from the taxpayers and bear little to none of the tax burden, a practice known as “ring-fencing.”".
- Harmful_Tax_Competition:_An_Emerging_Global_Issue wikiPageID "12292197".
- Harmful_Tax_Competition:_An_Emerging_Global_Issue wikiPageRevisionID "563838624".
- Harmful_Tax_Competition:_An_Emerging_Global_Issue hasPhotoCollection Harmful_Tax_Competition:_An_Emerging_Global_Issue.
- Harmful_Tax_Competition:_An_Emerging_Global_Issue subject Category:International_taxation.
- Harmful_Tax_Competition:_An_Emerging_Global_Issue subject Category:Organisation_for_Economic_Co-operation_and_Development.
- Harmful_Tax_Competition:_An_Emerging_Global_Issue subject Category:Tax_avoidance.
- Harmful_Tax_Competition:_An_Emerging_Global_Issue comment "Harmful Tax Competition: An Emerging Global Issue is a report issued by the Organization for Economic Co-Operation and Development. In the report, the OECD groups countries into three categories: member country preferential regimes, tax havens, and non-member economies, and establishes criteria for identifying each.".
- Harmful_Tax_Competition:_An_Emerging_Global_Issue label "Harmful Tax Competition: An Emerging Global Issue".
- Harmful_Tax_Competition:_An_Emerging_Global_Issue label "Недобросовестная налоговая конкуренция".
- Harmful_Tax_Competition:_An_Emerging_Global_Issue sameAs m.069dmyb.
- Harmful_Tax_Competition:_An_Emerging_Global_Issue sameAs Q4316090.
- Harmful_Tax_Competition:_An_Emerging_Global_Issue sameAs Q4316090.
- Harmful_Tax_Competition:_An_Emerging_Global_Issue wasDerivedFrom Harmful_Tax_Competition:_An_Emerging_Global_Issue?oldid=563838624.
- Harmful_Tax_Competition:_An_Emerging_Global_Issue isPrimaryTopicOf Harmful_Tax_Competition:_An_Emerging_Global_Issue.