OECD于1996年启动了“反有害税收竞争”项目，涵盖基于相同背景的若干行动以相互照应。
The OECD's “harmful-tax” project, launched in 1996, covered some of the same ground as its sister initiatives.
OECD启动了“反有害税收竞争行动”，意在排除不当的税收竞争并通过调查帮助国外的税收机关收集税收情报。
The OECD launched its "harmful-tax initiative" to get rid of unhealthy tax competition and prod jurisdictions into helping foreign tax authorities with their investigations.
中国东盟自由贸易区中成员国之间的税收政策差异产生税收冲突，形成有害税收竞争。
The differences of tax policies among member countries of CAFTA cause tax conflicts and form harmful tax competition.
自从1998年经合组织提出“有害税收竞争：一个全球性问题”的报告和指南以来，有关税收竞争的争论一直不断。
The tax competition argument is always continuous ever since 1998 the Economic Organization put forward "harmful tax competition: a global problem" report.
本文从国际税收竞争基本概念入手，明确国际税收竞争与有害税收竞争的区别与联系。
The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition.
本文分析了国际税收竞争的正负效应，并给出了OECD关于有害税收竞争的规定。
This paper analyses the positive and negative effects of international tax competition, and provide OECD provision on the harmful international tax competition.
各国在提供税收优惠上相互攀比，形成了过度的税收竞争，即有害税收竞争。
The countries offer more favorite tax policies competitively, which forms over competition on tax what we called harmful tax competition.
各国在提供税收优惠上相互攀比，形成了过度的税收竞争，即有害税收竞争。
The countries offer more favorite tax policies competitively, which forms over competition on tax what we called harmful tax competition.
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