Tag: EU

The US and the EU in harmful tax competition

The US and the EU in harmful tax competition

| September 9, 2016 | 0 Comments

Over the last few weeks, a trans-Atlantic war of words has been going on between the US Treasury and the European Union Commission (EC) over what amounts to ‘harmful tax competition’. That’s the infamous phrase coined in the Organisation for Economic Cooperation and Development (OECD) when, in the late 1990’s, over 30 small states, including […]

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