Brandt School Universit├Ąt Erfurt

Brandt School project group publishes case study with German NGO

The project group "Harmful Tax Practices, Tax Avoidance and Tax Administration in Developing Countries", supervised by Prof. Dr. Achim Kemmerling, has published a case study on the on how Ecuador fights
international tax competition.

Ecuador is an instructive case of a developing country that is vulnerable to
excessive tax competition and the use of lowtax jurisdictions. In a series of reforms, Ecuador has tried to tackle tax havens and the abuse of double taxation agreements; it has also been active in global tax
reform advocacy. The case study outlines the context and outcome of these changes, and presents conclusions for policy-makers.

For a comprehensive overview, please see the WEED website.