Taxation in the Global Arena: Preventing the Erosion of National Tax Bases or Impinging on Territorial Sovereignty (A Critique of the OECD's Report: Harmful Tax Competition: An Emerging Global Issue)

By G. M. Melo. Pace International Law Review, 2000

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Do Tax Havens Flourish? (2005, background): “4 Developments in the OECD In 1998, the Organization for Economic Cooperation and Development (OECD) introduced what was then known as its harmful tax competition initiative (OECD, 1998), which is now known as its harmful tax practices initiative.”
Tax Competition When Firms Choose Their Organizational Form: Should Tax Loopholes for Multinationals Be Closed? (2005, unknown): “6 Osmundsen et al. (1998) consider a problem that is related to this literature.”
Defining the boundaries of legitimate state practice: norms, transnational actors and the OECD's project on harmful tax competition 1 (2004, background): “Ring fencing allows a government to ‘poach’ the tax base from another country by offering a lower rate of tax on that activity without suffering any reduction in its existing tax base (OECD, 1998; the reference to poaching is on p. 16).”