Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe (Foreign Investment Advisory Service Occasional Paper, No 4)

Mintz, Jack M., Tsiopoulos, Thomas

ISBN 10: 0821323016 / ISBN 13: 9780821323014

Published by World Bank, 1992

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Bibliographic Details

• Title: Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe (Foreign Investment Advisory Service Occasional Paper, No 4)
• Publisher: World Bank
• Publication Date: 1992
• Language: English
• ISBN 10: 0821323016
• ISBN 13: 9780821323014
• Binding: Paperback
• Condition: Good
• Dust Jacket Condition: Dust Jacket Included
• Book Type: book

About this title

Synopsis

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