Globalização e competitividade fiscal internacional: limites e proposições

Abstract

International tax competition is a phenomenon that has known an accelerated evolution in recent years. It influences the type of action of States and of the contemporary public administrations. Some international institutions have sought to adopt principles aimed at minimizing the negative impact of these, as is the case with the European Union and the OECD. In this work we seek to give an account of the adverse impact of the globalization of contemporary tax models, which force States to adopt schemes and other harmful practices in open competition. It also appreciates the efforts made by the EU and OECD, as well as the impact and the risks that remain with regard to unfair tax practices for both the more developed countries and still under development.