Global tax competition sparks economic shifts and ethical dilemmas worldwide
The article discusses international taxation, focusing on theories, practices, and challenges. It explores topics like tax competition, transfer pricing, and tax coordination in the European Union. The researchers analyze the impact of globalization on tax policies and the ethics of tax evasion. They also examine the economic effects of trade agreements and tax reforms in Brazil. Key findings include the importance of documenting transfer pricing and the need for cooperation in corporate taxation.