Tax competition

The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen multilateral and cooperative approa...

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Bibliographic Details
Main Authors: Von Haldenwang, Christian, Faccio, Tommaso, Hentze, Tobias, Mättig, Thomas, Valderrama, Irma Johanna Mosquera, Redonda, Agustín, Rigoni, Gabriela, Schwab, Jakob, Vos, Rob
Format: Brief
Language:Inglés
Published: T20 Argentina 2018
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Online Access:https://hdl.handle.net/10568/145847
Description
Summary:The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen multilateral and cooperative approaches to taxation, curtail harmful tax competition and protect their own tax base as well as that of developing countries.