Ten years ago the OECD published its report on Harmful Tax Competition: An Emerging Global Issue. This was followed by a series of concrete measures designed to limit some forms of harmful tax competition, such as preferential regimes in OECD countries and offshore tax havens. The OECD initiative has met considerable resistance and in some ways has fallen short of its goals. Nevertheless, this paper will argue that it has been a worthwhile effort and has achieved some measure of success. The paper will then go on to outline some future directions for the project.
Taxation-Transnational | Tax Law
Date of this Version
Reuven S. Avi-Yonah, "The OECD Harmful Tax Competition Report: A 10th Anniversary Retrospective" (August 2008). University of Michigan Program in Law and Economics Archive: 2003-2009. Working Paper 89.