Published on 01 Jul 06
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The role of international tax competition is increasingly important and necessary to ensure a fair and effective global economic market. Due to the rapid integration of diverse economies throughout the world, the ‘playing field’ needs broadening to allow both developed and developing countries to compete for the global tax revenue base, despite their individual non-tax disadvantages.
Current at 08 November 2006