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Tax Competition And E-Commerce, Reuven S. Avi-Yonah
Tax Competition And E-Commerce, Reuven S. Avi-Yonah
Articles
In the last four years, there has been increasing concern by developed countries about the potential erosion of the corporate income tax base by "harmful tax competition" (in the European Union since 1997, in the OECD since 1998). However, the data on tax competition available to date present a mixed and somewhat puzzling picture. On the one hand, there is considerable evidence that effective corporate income tax rates in many countries have been declining, and that the worldwide effective tax rates on multinational enterprises (MNEs) have been going down as well. On the other hand, macroeconomic data from developed countries …
Vol. 51, No. 8, February 6, 2001, University Of Michigan Law School
Vol. 51, No. 8, February 6, 2001, University Of Michigan Law School
Res Gestae
•A Legacy of Lies •Getting in Touch with Your Food •The Insider •Three Second Memory… Thoughts from Class •Poor Man's Movie Theater •Save the Last Dance- Or Do We Really Want It? •Of Human Bondage •Judged in the Supreme Court of Fashion •Crossword