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The current work of the Forum on Harmful Tax Practices (FHTP) comprises three key areas.
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- France
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- 30 yrs old
- 645 Site Rank
- Report Card
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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden ...
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- United States
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- 14 yrs old
- 4,547 Site Rank
- Report Card
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100
There is general agreement that the presences of 'substantial activities' is an important factor in determining whether or not an incentive regime is harmful.
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- United States
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- 29 yrs old
- 597 Site Rank
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It can be considered as harmful tax competition where it causes a worse international allocation of mobile factors of production. As Member States of the ...
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74
100
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden ...
- Safe
- France
- Encrypted
- 30 yrs old
- 645 Site Rank
- Report Card
86
100
Tax havens are characterised by having only nominal or no taxes, impeding the free exchange of information on taxpayers with other governments through ...
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- United States
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- 23 yrs old
- 13 Site Rank
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The Harmful Tax Practices Report lists types of activities that could be used to establish a link with different types of financial and other service activities ...
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- United States
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- 30 yrs old
- 1,204 Site Rank
- Report Card
83
100
The purpose of the present study is to provide a tool for understanding the phenomenon of harmful tax competition within the EU, ...
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