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Is international tax competition a good thing?

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.

Author profile:

Tania GOODMUND


 
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