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Controversies Regarding Harmful Tax Competition

Summary/Abstract: The article discusses the main areas of criticism of “harmful tax competition”, which have emerged since the publication of the OECD Report from 1989 entitled “Harmful Tax Competition: An Emerging Global Issue”. The article focuses on the assertion that the very notion of “harmful tax competition” is controversial on the grounds that it pries into the activities of sovereign countries in the matters of establishing their tax policies. In addition it suggests that the proposed criteria of “harmfulness” are unclear. The article points out that problems in the legal field, identifies the lobbying success of opposing parties and the consequent failure of the initiative. It also assesses the effects of activities undertaken on the international level in order to decrease “harmful tax competition” in relation to the current state of the issue and current works on limiting international tax evasion.

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