GLOBALIZATION, TAX POLICY AND TAX HAVENS. SOME CRITICAL CONSIDERATIONS
The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral fiscal coordination, it remains at a significa...
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| Format: | Article |
| Language: | English |
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“Victor Slăvescu” Centre for Financial and Monetary Research
2021-12-01
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| Series: | Financial Studies |
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| Online Access: | http://fs.icfm.ro/Paper04.FS4.2021.pdf |