Tax competition: essence and modern aspects of counteraction

E. Simakova ()

Journal of Modern Competition, 2013, issue 3, 64-72

Abstract: The author made attempt to track views of the nature and driving forces of the tax competition as the process accompanying development of enterprise systems. The main emphasis in article is placed on studying of modern methods of counteraction to negative impact of the international tax competition on development of the national enterprise environment.

Keywords: tax competition offshore; counteraction; transfer pricing; system of an exchange of tax information (search for similar items in EconPapers)
Date: 2013
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