EUROPEAN UNION - COMPANY TAXATION IN THE NEW MEMBER STATES: IMPACT ON LOCATION DECISIONS BY MULTINATIONALS - This article 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 ...
| Year of publication: |
2004
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| Authors: | Finkenzeller, Martin ; Spengel, Christoph |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 44.2004, 8, p. 342-353
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