Sökning: "Kirsten Fast"

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  1. 1. Integration, tax competition and harmonization: Should ASEAN be concerned?

    Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Kirsten Hayes; [2008]
    Nyckelord :harmonization; Tax competition; ASEAN integration; Social and economic history; Ekonomisk och social historia; History and Archaeology;

    Sammanfattning : In the European Union (EU) policymakers are faced with many challenges in national corporate taxation policy from globalization, in particular the increasing cross-border mobility of capital. The EU member countries have become a highly integrated single market and this has meant that trade and investment flows are highly sensitive to corporate tax rates. LÄS MER