FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters

Frank Barry and Rosemary Healy-Rae

The Institute for International Integration Studies Discussion Paper Series from IIIS

Abstract: Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. While direct taxation remains within the competence of individual EU member states, the European Court of Justice (ECJ) has faced an increasing number of corporation-tax-related cases over recent years and its judgements have significantly redrawn the European tax landscape. The present paper reviews and synthesises these ECJ decisions and analyses their implications for the FDI decisions of Multinational Corporations.

Date: 2008-11-14
New Economics Papers: this item is included in nep-acc and nep-eec
Note: Length:
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.tcd.ie/triss/assets/PDFs/iiis/iiisdp270.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iis:dispap:iiisdp270

Access Statistics for this paper

More papers in The Institute for International Integration Studies Discussion Paper Series from IIIS 01. Contact information at EDIRC.
Bibliographic data for series maintained by Maeve ().