Trade, investment and tax cooperation: tax competition.

Haldenwang, C. von der; Faccio, T.; Hentze, T.; Mättig, T.; Mosquera Valderrama, I.J.; Redonda, A.; Rigoni, G.; Schwab, J.; Vos, R.

Persistent URL of this record https://hdl.handle.net/1887/127182

View statistics

In Collections

This item can be found in the following collections:

Institute of Tax Law and Economics

Haldenwang, C. von der; Faccio, T.; Hentze, T.; Mättig, T.; Mosquera Valderrama, I.J.; Redonda, A.; ... ; Vos, R. (2018)

Trade, investment and tax cooperation: tax competition.

External research report

The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen multilateral and cooperative approaches to taxation, curtail harmful tax competition and protect their own tax base as well as that of developing countries.

Global tax governance