HARMFUL TAX COMPETITION IN THE EUROPEAN UNION

Abstract

The article deals with the issue of harmful tax competition, as a very bad phenomenon related with the globalization of the economic activities, and searching for the most adequate measures to prevent its appearance. I take into consideration the activities of the European Commission and the OECD, from nineteens till nowadays and measures that each of these organizations have taken to prevent further appearance of harmful tax practices and to lessen bad consequences of their existence.