Corporate income taxation and foreign direct investment in Central and Eastern Europe

No AccessForeign Investment Advisory Service Occasional Papers1 Feb 2013Corporate income taxation and foreign direct investment in Central and Eastern EuropeAuthors/Editors: Jack M. Mintz, Thomas TsiopoulosJack M. Mintz, Thomas Tsiopouloshttps://doi.org/10.1596/0-8213-2301-6SectionsAboutPDF (0.1 MB) ToolsAdd to favoritesDownload CitationsTrack Citations ShareFacebookTwitterLinked In Abstract:This report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. It has two purposes. The first is to describe the analysis and compare the corporate income tax regimes in the five CEE countries with the regimes in other countries that might compete for the same capital. The second purpose is to discuss the benefits and costs of the various options that the five CEE countries may consider for development of their corporate income tax policies. Particular attention is paid to the effects of tax holidays, which are temporary tax relief that all five countries offer to foreign investors. Some other tax incentives are examined including the impact that inflation would have on them Previous bookNext book FiguresReferencesRecommendedDetailsCited BySMEs' Performance: Financial Incentives and Governance18 December 2015The Investment Effects of PTAs in Southeast EuropeSSRN Electronic JournalEffectiveness of Tax and Non-Tax Incentives and Investments: Evidence and Policy ImplicationsSSRN Electronic JournalTax Policy HandbookCash-Flow TaxIMF Working Papers, Vol.93, No.2 View Published: November 1992ISBN: 978-0-8213-2301-4 Copyright & Permissions Related RegionsEurope and Central AsiaRelated CountriesBulgariaHungaryRomaniaRelated TopicsFinance and Financial Sector DevelopmentLaw and DevelopmentMacroeconomics and Economic GrowthPrivate Sector Development KeywordsTAXATIONTAX INCENTIVESTAX HAVENSINVESTMENT PROMOTIONTAX REFORMSINTERNATIONAL COMPETITIONINFLATIONFOREIGN DIRECT INVESTMENTSCASE STUDIESDEVELOPING COUNTRIESECONOMIC DEVELOPMENTEQUITY INVESTMENTFOREIGN DIRECT INVESTMENTFOREIGN INVESTMENTFOREIGN INVESTMENTSHOST GOVERNMENTSINTERNATIONAL FINANCEINVESTMENT FLOWSPRIVATE INVESTORS PDF DownloadLoading ...