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The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective

Ten years ago the OECD published its report on Harmful Tax Competition: An Emerging Global Issue. This was followed by a series of concrete measures designed to limit some forms of harmful tax competition, such as preferential regimes in OECD countries and offshore tax havens. The OECD initiative has met considerable resistance and in some ways has fallen short of its goals.

Reuven S. Avi-Yonah, from the University of Michigan - Law School, argues in a paper that it has been a worthwhile effort and has achieved some measure of success and outlines some future directions for the project.

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