Harmful Tax Competition in the EU with Reference to Croatia

The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation) and their effects when taking into account the EU regulations in relation to state aids. Co...

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Bibliographic Details
Main Author: Saša Drezgić
Format: Article
Language:deu
Published: Faculty of Economics University of Rijeka 2005-08-01
Series:Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu
Subjects:
Online Access:https://www.efri.hr/sites/efri.hr/files/cr-collections/2/sasa-drezgic.pdf