Measures against harmful tax competition in the European Union
This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization and tax competition, including fair and harmful...
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Format: | Article |
Language: | English |
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University of Novi Sad, Faculty of Law
2013-01-01
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Series: | Zbornik Radova: Pravni Fakultet u Novom Sadu |
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Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2013/0550-21791303413C.pdf |