Corporate tax rates in the industrialized countries have been decreasing for many years. This decline has been attributed by many scholars to tax competition. In this context, however, less attention has been paid to the relation between regional economic integration and the development of the...

This article investigates the potential for regulatory competition within the legal framework of the Eurasian Economic Union (EEU). By comparing the legal structures of the EU and the EEU, this article outlines the ways in which regulatory competition is embedded in each of the legal frameworks...