How harmful tax competition leads to profit shifting

Countries often strive to have a 'competitive' tax system that attracts investment, but what is an acceptable level of competition?

Hundreds of advance tax agreements between Luxembourg and more than 300 taxpayers were leaked and published by the International Consortium of Investigative Journalists last week. The taxpayers involved include multinational enterprises (MNEs) like Amazon, IKEA and Pepsi, and also – possibly to the embarrassment of the government - Australia’s Future Fund.

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