cross-border tax policies and tax harmonization among regional economic blocs

"Cross-border tax policies" refer to the regulations and rules established by different countries to govern the taxes imposed on individuals and businesses engaged in cross-border economic activities such as trade and investment. "Tax harmonization among regional economic blocs" pertains to the coordinated efforts made by countries within a regional grouping, such as the European Union or ASEAN, to align and coordinate their tax standards and regulations with the aim of avoiding tax barriers, reducing tax competition, and promoting economic integration.

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