Illegal State Aid and Harmful Tax Competition: The Case of Hungary
Year of publication: |
2002
|
---|---|
Authors: | Deák, Dániel |
Published in: |
Society and Economy. - Akadémiai Kiadó, Hungary, ISSN 1588-970X. - Vol. 24.2002, July, 1, p. 23-54
|
Publisher: |
Akadémiai Kiadó, Hungary |
Subject: | harmonisation and tax competition | fiscal incentives | lack of transparency in fiscal legislation | low-tax regimes | ring-fencing | anti-avoidance tax rules | beneficial owners legislation | controlled foreign corporation legislation |
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