FINANCE|taxation
- cleachtais chánach dhíobhálacha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- harmful tax practices
- en
- Definition "fiscal practices that are tailored to erode the tax base of other countries. This occurs, for example, when tax regimes attract investment or savings from citizens of other countries and provide legal means for individuals to avoid the payment of taxes due in their home countries. These practices give rise to ""tax havens"" IATE:765604 and ""preferential tax regimes"" IATE:1069183 ." Reference "UNTERM http://unterm.un.org/DGAACS/unterm.nsf/WebView/56085CA691918A7585256AE10055F9F0?OpenDocument OECD Report ""Harmful Tax Competition: An Emerging Global Issue"""", Introduction, para. 4 (1998) http://www.oecd.org/tax/transparency/44430243.pdf"
- pratiques fiscales dommageables
- fr
- Definition pratiques fiscales conçues pour saper la base d'imposition d'autres pays, par exemple en attirant des investissements ou de l'épargne d'autre origine ou en permettant d'échapper aux impôts d'autres pays; ces pratiques peuvent prendre la forme de paradis fiscaux et de régimes fiscaux préférentiels Reference "PE-FR d'après: OCDE, Concurrence fiscale dommageable: Un problème mondial, 1998, OECD Publishing, Paris, DOI: http://dx.doi.org/10.1787/9789264262942-fr [20.7.2015]"