Tax competition and globalisation processes | Nodokļu konkurence un globalizācijas procesi
2009
Titova, S., BA School of Business and Finance, Riga (Latvia)
In the conditions of internationalizing the world economy and an increase of the influence of multinational enterprises, the volume of international transactions expands therefore the questions related to taxation become more complicated and more global. This process involves several countries which compete with each other in attracting foreign investment and try to protect their tax revenue. The article gives an overview of the influence of international tax planning methods related to corporation tax whose payment decrease is the most widespread objective of tax planning.
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