Harmful Tax Competition In the European Union

Product Line	Kluwer Law International
Product SKU	10059166-0001
ISBN-13	9789041124470
Availability	Ships in 3-5 Business Days
Last Updated	2006-01-01

Product Line

Kluwer Law International

Product SKU

10059166-0001

ISBN-13

9789041124470

Availability

Ships in 3-5 Business Days

Last Updated

2006-01-01

Overview

The increased mobility of economic activities has resulted in a sharp increase in tax competition between countries. Tax competition can have desirable consequences, such as more efficiency, but it can also have undesirable or harmful consequences, such as a race to the bottom. Since 1997 the year of publication of the Code of Conduct the fight against harmful tax competition has been one of the main issues of the EU-tax policy. However, the discussion about harmful tax competition till now has been very misty. For a long time the discussion about harmful tax competition had a very political character. However, in course of time the relation between harmful tax competition and the state-aids provisions in the EC-Treaty was accentuated more and more. However, a more fundamental comparison between harmful tax competition and the state-aids provisions was missing. Furthermore, the relationship between the possible measures to combat harmful tax competition and the EC Treaty did not get a lot of attention. The aim of this publication is to bring more clearness and line in the ample discussion.

Ben Kiekebeld

Ernst & Young Belastingadviseurs LLP; Foundation for European Fiscal Studies of the Erasmus University Rotterdam
Executive Director; Scientific Researcher

Ben Kiekebeld is associate partner and has worked for Ernst & Young Belastingadviseurs LLP since 1993. He is Leader of the EY Dutch Innovation Group and

Overview

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