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Tax Competition Or Tax Coordination? What Is Better For The European Union? / Konkurewncja Podatkowa Czy Koordynacja Podatków? Co Jest Lepsze Dla Unii Europejskiej?
(Wydawnictwo Uniwersytetu Łódzkiego, 2015-06-16)
Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location. Tax competition is used especially by the relatively under-developed ...