Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies
This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets to or route income via low tax jurisdictions...
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| Format: | Working Paper |
| Language: | English |
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World Bank, Washington, DC
2019
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| Online Access: | http://documents.worldbank.org/curated/en/168211552400964868/Low-Tax-Jurisdictions-and-Preferential-Regimes-Policy-Gaps-in-Developing-Economies http://hdl.handle.net/10986/31404 |