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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Format: | Article |
Language: | deu |
Published: |
Faculty of Economics University of Rijeka
2005-08-01
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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 |