ICYMI: Today's blog on @OECDtax @PSaintAmans messaging on capital taxation and its significance
https://fairskat.wordpress.com/2016/07/24/changing-the-equation-of-tax-competition-and-corporate-profit-shifting …
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Not quite. Exemplifies with (wealthy) people but speaks of capital broadly, as does underlying OECD report
Ah. have to read the whole thing. Converse argument is if BEPs tightens link betwn place & tax-->increase competition
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Correct, but not that's converse, it's wholly congruent. Will increase real competition at the expense of virtual
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But seems to contradict your opening statement about less pressure for tax *rate* competition.
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