Are measures to curb harmful tax competition necessary?

Journal
Ellis, M.J.
European Taxation 1999 (Volume 39), No. 3
Price USD 45

In a presentation at the joint OECD/IBFD conference on initiatives to curb harmful tax competition held on 4 December 1998, Prof. Ellis took a critical look at the OECD/EU initiatives. The speech is reproduced here.