Procesy integracyjne Europy w praktyce funkcjonowania podmiotów gospodarczych
The impact of taxation on flows of FDI between EU member countries
The aim of this article is to examine impact of taxation on flows of FDI inside the UE. Special attention was paid to the theory of tax competition. Author also considers differentiation between effective and nominal level of taxation. In article analysis is carried out of correlation between level of taxation and inflow of foreign direct investments.
English
Język Polski