International Tax Competition: Globalisation and Fiscal SovereigntyRajiv Biswas Commonwealth Secretariat, 2002 - 315 頁 Collection of articles by experts from Commonwealth countries on international tax competition, considering the concerns of affected nations. Issues such as globalisation and fiscal sovereignty, WTO issues, and economic development perspectives are considered with particular reference to the concerns of small and developing economies of the Commonwealth. |
內容
Globalisation Tax Competition and | 1 |
A Major | 17 |
Promoting a More Inclusive Dialogue | 35 |
The Future of Financial Services in the Caribbean | 48 |
Is it the End of | 66 |
The OECD Harmful Tax Competition Initiative | 93 |
Can | 108 |
The OECD and the Captive Insurance Industry | 136 |
WTO Compatibility of the OECD Defensive Measures | 151 |
Potential WTO Claims in Response to Countermeasures | 177 |
Export Processing Zones and the WTO Agreement on Subsidies | 198 |
The Five Essential Issues Facing Offshore Financial Centres | 221 |
Reflections on OECD Concepts of | 259 |
Some Legal Issues Arising out of the OECD Reports on | 283 |
常見字詞
activities apply banking Barbados Bermuda British Virgin Islands business services capital income captive insurance Caribbean Cayman Islands co-operation commitments Commonwealth Commonwealth Secretariat companies concerns corporate countermeasure criminal defensive measures developing countries domestic e-commerce economic established example exchange of information exemptions export subsidies FATF financial sector financial system fiscal foreign Forum GATS Article GATT global globalisation governments Harmful Tax Competition harmful tax practices Ibid imposed information exchange international financial international law international tax investment issues jurisdictions legislation low-tax ment mobile money laundering multilateral non-OECD OECD countries OECD Initiative OECD report OECD's OFCs offshore centres offshore financial centres onshore organisations panel potential preferential principles prohibited export subsidies prudential regulation regulatory relation relevant sanctions sovereignty specific standards Tax Competition Initiative tax matters tax rates tax regimes tax treaty taxation territory tion trade transactions transparency unco-operative tax havens WTO members