OECD Economic Studies, Volume 2006 Issue 2

Taxation and business environment as drivers of foreign direct investment in OECD countries

DOI:https://dx.doi.org/10.1787/eco_studies-v2006-art8-en

How important are differences in corporate taxation for the investment decisions of multinational enterprises (MNEs)? Over the past decade, interest in this issue has been growing in parallel with the increasing mobility of capital and ...



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