Will states need to introduce more tax incentives in the future in order to be more competitive?.Will tax incentives be the 21st century tool for tax planning structures?.This book seeks to answer the following essential questions, from both a practical and an academic perspective: This is due to the fact that states will want to remain competitive on the international stage and multinational enterprises will look for other opportunities to minimize their tax liabilities. Recent tax developments aimed at mitigating the possibilities of base erosion and profit shifting are expected to increase the importance and popularity of tax incentives.
