This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both … competitiveness of such countries. Results of the multiple criteria evaluation revealed both the factors that increased the tax … competitiveness of new members of the EU, and outlined the factors that hampered such competition. …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …