【注释】Organization for Economic Co-operation and Development, “Harmful Tax Competition: An Emerging Global Issue”, April 1998.
Charles Tiebout, “A Pure Theory of Local Expenditures”, Journal of Political Economy, October 1956, pp. 416 – 24.
Organization for Economic Co-operation and Development, “Harmful Tax Competition: An Emerging Global Issue”, April, pp. 26 – 30.
Ibid, pp. 26 – 28.
Ibid, pp. 22 – 24.
See: “OECD Reports on Harmful Tax Jurisdictions”, published in the Worldwide Tax Daily as 2000 WTD 124-11 or Doc 2000-17602 (原文为31页), June 26, 2000.
OECD, Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices, 2000.
Code of Conduct on Business Taxation, Doc. COM (97) 564 final (Adopted Dec. 1, 1997).
《建立欧洲经济共同体条约》也称为《罗马条约》，于1957年3月25日通过，1958年1月1日正是生效。1993年的《马斯特里赫特条约》对《罗马条约》进行了修订，并成立了欧洲联盟，简称欧盟。欧共体最初只有六个成员国；欧盟成立时，成员国扩大到12个，现在已经在扩大到25个，而且还有不断扩大的趋势。
See Francovich v. Italy, Case C-6 and 9/90 ECR1 –5357; IRLR84. See also EC Treaty, Art. 87.
See Julia R. Blue, Note, The Celtic Tiger Roars Defiantly: Corporation Tax In Ireland and Competition Within the European Union, 10 DUKE J. Comp. & Int’l L. 443 (2000).
See Julia R. Blue, Note, The Celtic Tiger Roars Defiantly: Corporation Tax In Ireland and Competition Within the European Union, 10 DUKE J. Comp. & Int’l L. 443 (2000).
同前注。
同前注。
Phillip O. Figura, “European Union Tax Rate Harmony: An Unattainable and Detrimental Goal”, New Eng. Journal of Int’l & Comp. Law, Vol. 8:1. p. 134.
See: Spencer, OECD Report Cracks Down on Harmful Tax Competition, 9 JOIT 26 (July 1998), discussing the OECD’s report on Harmful Tax Competition: An Emerging Global Issue, which the OECD Council approved on April 9, 1998.
荷兰财政部长奥诺·卢丁也是公司税收独立专家委员会(Committee of Independent Experts on Company Taxation)主任；他是第一个提出税收协调主张的人。1992年，他向欧共体建议在2000年前分三步走：消除对跨边界收入的双重征税，对公司税加以协调，以及成员国之间在其他税收问题上具有更多的透明度。参见：European Report, Company Taxation: Ruding Report Recommends Minimum Degree of Harmonization, E. R. No. 1754 (Mar. 21, 1992).
Editorial, Straw in the German Wind, The Irish Times, Nov. 30, 1998, at 17. 爱尔兰从欧盟体制与团结基金会(European Union’s Structural and Cohesion Funds)以及国际爱尔兰基金会(International Fund for Ireland)接受财政资助。
爱尔兰每年从欧盟接受的资助占其GDP的4％－7％，进这一项就使其GDP能够增长2至5个百分点，而其他大多数发达国家的GDP则只能增长1.5至3.5个百分点。这样一来，爱尔兰的增长率就显得非常高了。参见：GDP Growth 1988-89, Irish Center for Migration Studies, at http://migration.ucc.ie (last modified Jan. 29, 2002).
]根据《欧共体条约》第100条的规定，一项影响到某国国内税法的规定必须得到所有成员国的同意。

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