Conceptual Approaches In The Angle Of Tax Competition Effects It Generates
As the amplification process of globalization of economic activity and increasing the share of assets held by non-residents, tax competition problem acquires new meanings. Although, in essence, competition, on the general, is beneficial, increasing manifestation of globalization emphasizes the harmful effects of tax competition.
Volume (Year): 3 (2011)
Issue (Month): 3 (November) ()
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