The Regulation of Tax Competition - Rethinking "Harmful" Tax Competition in a Global Context
CHUKWUDUMOGU Chidozie George
Product details
- Categories: Competition Law, Banking and Financial Law
- Publisher: EDWARD ELGAR PUBLISHING
- ISBN: 9781802200348
- Publication Date: 31/12/2021
- Binding: Paperback
- Number of pages: 240
- Language: English
Summary
This comprehensive book adopts a nuanced yet straightforward approach to
analysing the complex phenomenon of international tax competition.
Using the ongoing international efforts of the Organisation for Economic
Co-operation and Development (OECD) and the European Union (EU) as a
basis for its analysis, it explores the mixed effects of tax competition
and offers an effective approach that takes account of the asymmetrical
global context.
Providing a history of the OECD's work on tax
competition to date, Chidozie George Chukwudumogu argues against
conventional efforts to merely restrict international tax competition,
putting forward a wide regulatory approach that is more appropriate and
considerate of the inequality of the states involved. The author further
explains and simplifies complex terms and principles of international
tax policy, demystifies common assumptions about tax competition, and
identifies commonalities beyond the often polarizing debates on the
topic.
The Regulation of Tax Competition will be a crucial
resource for academics, researchers and students with an interest in
international tax law and policy. Policymakers in both international
organisations such as the OECD and EU and in national governments will
also benefit from awareness of the arguments explored in this book.