THE IMPACTS OF TAX COMPETITION ON MNEs, SMEs AND INDIVIDUALS

THE IMPACTS OF TAX COMPETITION ON MNEs, SMEs AND INDIVIDUALS

This panel will provide an oversight of the impacts of tax competition and discuss developments with regard to the taxation of MNEs, SMEs and individuals, such as policies to attract capital or to offer tax strategies to MNES or wealthy individuals. Panelists will address facts and evidence, or lack thereof, of a race to the bottom and its potential effects for countries.