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Globalization and tax competition: implications for developing countries

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  • Avi-Yonah, Reuven S.

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  • Avi-Yonah, Reuven S., 2001. "Globalization and tax competition: implications for developing countries," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34824, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col093:34824
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    File URL: http://repositorio.cepal.org/handle/11362/34824
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    1. Mr. Graham C. Scott, 1996. "Government Reform in New Zealand," IMF Occasional Papers 1996/009, International Monetary Fund.
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    Cited by:

    1. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    2. Stevan Luković, 2015. "The Impact Of Globalization On The Characteristics Of Tax Systems Of The European Countries," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 60(206), pages 117-140, July - Se.
    3. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.

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