Corporate Income Tax Competition between Romania and Other Eastern European Countries

6 Pages Posted: 18 Nov 2016

See all articles by Ramona Dumitriu

Ramona Dumitriu

University Dunarea De Jos Galati

Razvan Stefanescu

University Dunarea De Jos Galati

Date Written: September 28, 2005

Abstract

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

Suggested Citation

Dumitriu, Ramona and Stefanescu, Razvan, Corporate Income Tax Competition between Romania and Other Eastern European Countries (September 28, 2005). Available at SSRN: https://ssrn.com/abstract=2870718 or http://dx.doi.org/10.2139/ssrn.2870718

Ramona Dumitriu (Contact Author)

University Dunarea De Jos Galati ( email )

Romania

Razvan Stefanescu

University Dunarea De Jos Galati ( email )

Str. Domnească, nr. 47
Galati, 800008
Romania

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