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http://hdl.handle.net/1942/37002
Title: | Harmful Tax practices within the EU: definition, identification and recommendations | Authors: | VAN DE VELDE, Elly CANNAS, Francesco |
Issue Date: | 2021 | Publisher: | European Parliament | Abstract: | The purpose of the present study is to provide a tool for understanding the phenomenon of harmful tax competition within the EU, as well as making an in-depth assessment and proposing solutions. It contains policy recommendations for future EU standards. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the subcommittee on Tax Matters (FISC). | Document URI: | http://hdl.handle.net/1942/37002 | Link to publication/dataset: | https://www.europarl.europa.eu/thinktank/en/document/IPOL_STU(2021)662905 | ISBN: | 978-92-846-8052-8 | Category: | R1 | Type: | Research Report |
Appears in Collections: | Research publications |
Files in This Item:
File | Description | Size | Format | |
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IPOL_STU(2021)662905_EN.pdf | Published version | 1.3 MB | Adobe PDF | View/Open |
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