The regulation of tax competition : rethinking 'harmful' tax competition in a global context / Chidozie George Chukwudumogu (Postdoctoral Research Fellow in International Tax Law, Department of Mercantile Law, Faculty of Law, Stellenbosch University, South Africa).

Northampton : Edward Elgar Publishing, 2021.

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9781802200355 (e-book)

1 online resource (240 pages)

eep9781802200355

"This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context. Providing a history of the OECD's work on tax competition to date, Chidozie George Chukwudumogu argues against conventional efforts to merely restrict international tax competition, putting forward a wide regulatory approach that is more appropriate and considerate of the inequality of the states involved. The author further explains and simplifies complex terms and principles of international tax policy, demystifies common assumptions about tax competition, and identifies commonalities beyond the often polarizing debates on the topic. The Regulation of Tax Competition will be a crucial resource for academics, researchers and students with an interest in international tax law and policy. Policymakers in both international organisations such as the OECD and EU and in national governments will also benefit from awareness of the arguments explored in this book"-- Provided by publisher.

Includes bibliographical references and index.

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