The effects of company taxation in EU accession countries on German multinationals

@inproceedings{Overesch2008TheEO,
  title={The effects of company taxation in EU accession countries on German multinationals},
  author={Michael Overesch and Georg Wamser},
  year={2008}
}
This paper investigates the efiects of company taxation in European Union (EU) accession countries on German multinational enterprizes. In 2004 and 2007, 10 former socialist eastern European countries joined the EU. While EU integration is asso- ciated with increasingly favorable investment conditions, accession countries also pursue active strategies to attract foreign flrms. In particular, taxes on corporate income have been signiflcantly reduced during the last decade. We analyze whether… CONTINUE READING

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