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.
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.
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.
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