Tax competition

von Haldenwang, Christian / Tommaso Faccio / Tobias Hentze / Thomas Mättig / Irma Johanna Mosquera Valderrama / Agustín Redonda / Gabriela Rigoni / Jakob Schwab / Rob Vos
External Publications (2018)

published on T20 Argentina 2018

Volltext/Dcoument

The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen multilateral and cooperative approaches to taxation, curtail harmful tax competition and protect their own tax base as well as that of developing countries.