The international capital flow growth contributes to the international tax rate competition activation. Different countries have to fight for the bigger cash-flows and attract foreign investment and the income of the major taxpayers. At the same time the competition in this area is special as there are some barriers between the domestic and international markets to be broken and the rules and regulations in the tax sphere need to be harmonized.
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Legal aspects of the international tax rate competition
The author:
Gerasimenko N. V.
Degree:
PhD (Law), adviser, Analysis Department, Federal Antimonopoly Service of the Russian Federation, member of the International Financial Law Association
