Une concurrence fiscale loyale (un compte de fée?) /
Tax competition between tax sovereignties is a fact. We focus here on the international tax competition. Taxation is one of the tools of governance that States use to direct their policies. Tax authorities try to diminish the burden of their taxpayers to improve the national economic and social w...
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Format: | Others |
Language: | fr |
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McGill University
2005
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Online Access: | http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83950 |