Мировой опыт оптимизации налогообложения: роль налоговой конкуренции и оффшорных центров в мировом хозяйстве

The paper looks at development and emergence of offshore jurisdictions as a strategy in global tax competition. It discusses the general logic of tax competition in international economy, specifics of offshors as participants of this competition and impact of interjurisdictional competition on Russian economy

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Year of publication:	2004
Authors:	Libman, Alexander

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Type of publication:	Book / Working Paper
Language:	English ; Russian
Notes:	Libman, Alexander (2004): Мировой опыт оптимизации налогообложения: роль налоговой конкуренции и оффшорных центров в мировом хозяйстве.
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation
Source:	BASE

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