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Tax System Anti Competitive
2,067 wordsComparison of Australian taxation system Abstract A fundamental shift is occurring in the thinking of revenue authorities across the leading developed countries. The fear of lost revenue from international tax avoidance is giving way to the fear of lost revenue from non-competitive international tax systems. It is almost unheard of for the Deputy Secretary of the U. S. Department of the Treasury to state, as he did recently, that the sad truth of U. S. international tax rules is that they no lon...
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