Open AccessUnfair tax competition and offshore jurisdictions: categories in international tax law
Author(s) -
V. A. Zasypkin
Publication year - 2022
Publication title -
vestnik universiteta imeni o.e. kutafina (mgûa)/vestnik universiteta imeni o. e. kutafina
Language(s) - English
Resource type - Journals
eISSN - 2782-6163
pISSN - 2311-5998
DOI - 10.17803/2311-5998.2022.96.8.156-168
Subject(s) - tax competition , jurisdiction , direct tax , tax law , tax avoidance , unfair competition , public economics , competition (biology) , indirect tax , business , ad valorem tax , tax reform , value added tax , tax credit , double taxation , international economics , international trade , law and economics , economics , law , political science , ecology , biology