Author: Chukwudumogu, Chidozie G.
Publisher: Edward Elgar Publishing
ISBN: 1802200355
Category : Law
Languages : en
Pages : 240
Book Description
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.