Abstract
The aim of this paper is to examine the theory that it is both desirable and feasible to prevent less-developed countries from operating preferential tax regimes (that is, offering tax incentives) as a means of attracting foreign investment.
Recommended Citation
Michael Littlewood,
Tax Competition: Harmful to Whom?,
26
Mich. J. Int'l L.
411
(2004).
Available at:
https://repository.law.umich.edu/mjil/vol26/iss1/15
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