European Taxation: Company taxation in the new Member States : impact on location decisions by multinationals

• Autores: Martin Finkenzeller, Christoph Spengel
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 8, 2004, págs. 342-354
• Idioma: inglés
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• Resumen

  • Aims at quantifying the effective levels of company taxation in the new Member States and focuses on the taxation of internationally mobile capital. The authors examine the impact of company taxation on the relative attractiveness of the acceding countries in isolation from other economic factors.