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。

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The differences of tax policies among member countries of CAFTA cause tax conflicts and form harmful tax competition.

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。

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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.

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。

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The commission says this may reflect harmful tax competition.

ECONOMIST: European Union

The region may not be far away from a potentially harmful bout of tax competition, which would no doubt attract the ire of more established EU members such as Germany and France.

ECONOMIST: Will more of eastern Europe adopt flat-rate tax regimes?

OECD's officials are adamant that they are not against tax competition as such, merely against the harmful variety.

ECONOMIST: Tax