(CEE) EU candidate countries. The panel estimations for the period between 1994 and 2002 show that de facto measures of …

affiliates to UK corporate tax, implied an infringement of the freedom of establishment. Consequently, many EU countries …

investment (FDI). Using a unique dataset which allows us to observe the worldwide activities of a large panel of multinational …, compared with the unrestricted case, in the presence of a typical thin-capitalization rule, the tax-rate sensitivity of FDI is … level of FDI in high-tax countries. Regulations of transfer pricing, however, are not found to exert significant effects on …

This paper intends to combine two fields in the economic literature by examining empirically the FDI pattern …-tariff barriers. We find that, for the particular case of the EU, it is not possible to strictly discriminate between horizontal or … vertical FDI. The market-seeking strategy appears to be more important than factor-proportion related motivations; however, the …