Books. Harmful Tax Competition An Emerging Global Issue: An Emerging Global Issue. OECD. OECD Publishing, May 19, 1998 - 84 pages. Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which.. In keeping with this role, the OECD Council in 1998 approved the report, "Harmful Tax Competition, An Emerging Global Issue" (the 1998 Report)1which responded to a request by Ministers to develop measures to counter harmful tax practices and laid the foundations for the OECD work in this area. The OECD Council mandated the Committee on.

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OECD Report: Harmful Tax Competition: An Emerging Global Issue (the "1998 Report").2 The 1998 Report contains 19 recommendations (the "Recommenda-tions") to counter harmful tax practices, with a scope aimed at geographically mobile financial and other service activities. The OECD created the Forum on Harmful Tax Practices to carry out.. Ten years ago the OECD published its report on Harmful Tax Competition: An Emerging Global Issue. This was followed by a series of concrete measures designed to limit some forms of harmful tax competition, such as preferential regimes in OECD countries and offshore tax havens. The OECD initiative has met considerable resistance and in some ways.