WHAT'S GOING ON IN...: OECD/EUROPEAN UNION: CONFERENCE DISCUSSES INITIATIVES TO CURB HARMFUL TAX COMPETITION

Journal
Nettinga, M.
European Taxation 1999 (Volume 39), No. 1
Price USD 45

A joint OECD/IBFD conference held on 4 December 1998 focused on the major issues in recent international efforts to curb harmful tax practices.The criticism most often heard during the conference was the lack of a definition of "harmful".