TAX COMPETITION AMID ASYMMETRICAL INFORMATION
Countries publish their tax rules, but that doesn’t mean the public – or other national tax authorities — know how those rules are being interpreted and applied. This panel will discuss actual cases to show how restricted tax information has produced unexpected and illogical tax outcomes, undermining the economic case for tax competition.
- Outcomes produced by multinational corporate tax strategies;
- Outcomes produced by cross border bank accounts benefiting individuals.