Skip to Main Navigation

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

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 paper highlights the benefits and limitations of existing policy instruments from the perspective of capital-importing developing economies. Focusing on two common policy gaps for developing ...
Exibir mais

DETALHES

DOWNLOADS

COMPLETAR RELATÓRIO

Versão oficial do documento (pode conter assinaturas, etc.)

This document is being processed or is not available.