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Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies (English)

Abstract

This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets to or route income via low tax jurisdictions. The...  See More +

Details

  • Leigh Pemberton, Jonathan; Loeprick, Jan;
  • 2019/03/12 10:28:05
  • Policy Research Working Paper;
  • WPS8778
  • 1
  • 1
  • World
  • The World Region
  • 2019/03/12 10:23:10
  • Disclosed
  • Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies
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