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OECD Home
About
Countries
- Afghanistan
- Albania
- Algeria
- Andorra
- Angola
- Anguilla
- Antigua and Barbuda
- Argentina
- Armenia
- Aruba
- Australia
- Austria
- Azerbaijan
- Bahamas
- Bahrain
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- Jersey
- Bangladesh
- Barbados
- Belarus
- Belgium
- Belize
- Benin
- Bermuda
- Bhutan
- Venezuela
- Bosnia and Herzegovina
- Botswana
- Brazil
- British Virgin Islands
- Brunei Darussalam
- Bulgaria
- Burkina Faso
- Burundi
- Cabo Verde
- Cambodia
- Cameroon
- Canada
- Cayman Islands
- Central African Republic
- Chad
- Chile
- Chinese Taipei^Taipei
- Colombia
- Comoros
- Cook Islands
- Costa Rica
- Côte d'Ivoire
- Croatia
- Cuba
- Cyprus
- Czechia
- Democratic People's Republic of Korea
- Democratic Republic of the Congo
- Denmark
- Djibouti
- Dominica
- Dominican Republic
- Ecuador
- Egypt
- El Salvador
- Equatorial Guinea
- Eritrea
- Estonia
- Ethiopia
- European Union
- Faroe Islands
- Micronesia
- Fiji
- Finland
- Republic of North Macedonia
- France
- French Guiana
- Gabon
- Gambia
- Georgia
- Germany
- Ghana
- Gibraltar
- Greece
- Greenland
- Grenada
- Guatemala
- Guinea
- Guinea-Bissau
- Guyana
- Haiti
- Honduras
- Hong Kong (China)
- Hungary
- Iceland
- India
- Indonesia
- Iraq
- Ireland
- Iran
- Isle of Man
- Israel
- Italy
- Jamaica
- Japan
- Jordan
- Kazakhstan
- Kenya
- Kiribati
- Korea
- Kuwait
- Kyrgyzstan
- Lao People's Democratic Republic
- Latvia
- Lebanon
- Lesotho
- Liberia
- Libya
- Liechtenstein
- Lithuania
- Luxembourg
- Macau (China)
- Madagascar
- Malawi
- Malaysia
- Maldives
- Mali
- Malta
- Marshall Islands
- Mauritania
- Mauritius
- Mayotte
- Mexico
- Monaco
- Mongolia
- Montenegro
- Montserrat
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- Namibia
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- Nepal
- Netherlands
- New Zealand
- Nicaragua
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- Norway
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- Palau
- Palestinian Authority
- Panama
- Papua New Guinea
- Paraguay
- China (People’s Republic of)
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- Philippines
- Bolivia
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- Qatar
- Moldova
- Congo
- Romania
- Russia
- Rwanda
- Saint Helena
- Saint Kitts and Nevis
- Saint Lucia
- Saint Vincent and the Grenadines
- Samoa
- San Marino
- Sao Tome and Principe
- Saudi Arabia
- Senegal
- Serbia
- Serbia and Montenegro (pre-June 2006)
- Seychelles
- Sierra Leone
- Singapore
- Slovak Republic
- Slovenia
- Solomon Islands
- Somalia
- South Africa
- South Sudan
- Spain
- Sri Lanka
- Sudan
- Suriname
- Eswatini
- Sweden
- Switzerland
- Syrian Arab Republic
- Tajikistan
- Thailand
- Timor-Leste
- Togo
- Tokelau
- Tonga
- Trinidad and Tobago
- Tunisia
- Türkiye
- Turkmenistan
- Turks and Caicos Islands
- Tuvalu
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- Tanzania
- United States
- United States Virgin Islands
- Uruguay
- Uzbekistan
- Vanuatu
- Viet Nam
- Wallis and Futuna
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Ukraine

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Speeches / Presentations

Base erosion and profit shifting
Consumption tax
Dispute resolution
Exchange of information
Fiscal federalism network
Global relations and development
Public finance
Tax administration
Tax and crime
Tax policy analysis
Tax treaties
Transfer pricing

6-March-2001

English, , 21kb

Promoting Tax Competition

Article by Mr. Richard M. Hammer (BIAC) and Mr. Jeffrey Owens (OECD).

Related Documents

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