The Gulf Cooperation Council (GCC) States: New Players in the International Tax Competition Game (Forthcoming: Intertax, vol 49, 2021, issue 4)
Sarah ALsultan (Kuwait University School of Law) Extended Summary International tax competition is a worldwide phenomenon that is intensified by globalization which is a process that eased the movement of highly mobile businesses. This competition can be construed as a game in which the players are countries that need and/or want to attract businesses. Traditionally,…