Corporate Income Tax Competition between Romania and Other Eastern European Countries
6 Pages Posted: 18 Nov 2016
Date Written: September 28, 2005
This paper explores some important, from the multinational companies perspective, aspects of the Romanian corporate income tax comparing them with the corporate income taxes from other eastern European countries which compete with Romania in attracting foreign direct investments. That comparison has three directions: corporate income and capital gains tax rates, withholding taxes and tax incentives. We concluded that the actual Romanian corporate income tax offers to multinational companies strong arguments to invest in Romania.
Keywords: Tax Competition, Transition Countries, Foreign Direct Investments, Multinational Companies
JEL Classification: H20, H25, H29
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