FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters



References

Altshuler, R., Grubert, H. and Newlon, T. S. (2001). Has US investment abroad
become more sensitive to tax rates?, in Hines, J.R. Jr. (ed.),
International taxation and
multinational activity
, University of Chicago Press, Chicago, USA.

Craig, A. (2003) EU Law and British Tax - Which comes first?, London: Centre for
Policy Studies.

Desai, M., C.F. Foley and J.R. Hines Jr. (2003) “Chains of ownership, regional tax
competition, and foreign direct investment”, in H. Herrmann and R. Lipsey (eds.),
Foreign Direct Investment in the Real and Financial Sector of Industrial Countries
Heidelberg: Springer Verlag, 2003.

Desai, M., C.F. Foley and J.R. Hines Jr. (2006) “The demand for tax haven
operations”,
Journal of Public Economics 90, 513- 531.

Devereaux M.P. and Griffith R. (2002) “The impact of corporate taxation on the
location of capital: A review”,
Swedish Economic Policy Review, 9.

Devereux, M., R. Griffith and A. Klemm (2002) “Corporate income tax reforms and
international tax competition”,
Economic Policy, 17, 451-495.

Gropp, R. and Kostial, K. (2000) “The disappearing tax base: is foreign direct
investment eroding corporate income taxes?”, ECB Working Paper No. 31 and IMF
Working Paper No 00/173.

Grubert, H. (1998) “Taxes and the Division of Foreign Operating Income among
Royalties, Interest, Dividends and Retained Earnings”,
Journal ofPublic Economics,
68, 269-90.

Grubert, H. (2000) “Tax Planning by Companies and Tax Competition by
Governments: Is There Evidence of Changes in Behavior?”, in James R. Hines Jr,
(ed.)
International Taxation and Multinational Activity, Chicago: University of
Chicago Press.

Grubert, H., and J. Mutti (2000) “Do taxes influence where U.S. corporations invest?”,
National Tax Journal. 53, 825-839

Hines, J.R. (1995) “Taxes, technology transfer and the R&D activities of
multinational firms”, in Feldstein, M., J.R. Hines and R.G. Hubbard (eds.),
The
Effects Of Taxation On Multinational Corporations
, University of Chicago Press.

Hines, J.R. (1999) “Lessons From Behavioural Responses To International Taxation”,
National Tax Journal, 52, 305-322.

Hintsanen, L., and K. Pettersson (2005) “The Implications of the ECJ holding the
denial of Finnish Imputation Credits in cross-border situations to be incompatible
with the EC Treaty in the Mannien case”,
European Taxation, April, p.134.

19



More intriguing information

1. REVITALIZING FAMILY FARM AGRICULTURE
2. The name is absent
3. Une Gestion des ressources humaines à l'interface des organisations : vers une GRH territoriale ?
4. FISCAL CONSOLIDATION AND DECENTRALISATION: A TALE OF TWO TIERS
5. Palvelujen vienti ja kansainvälistyminen
6. EDUCATIONAL ACTIVITIES IN TENNESSEE ON WATER USE AND CONTROL - AGRICULTURAL PHASES
7. Who’s afraid of critical race theory in education? a reply to Mike Cole’s ‘The color-line and the class struggle’
8. Human Development and Regional Disparities in Iran:A Policy Model
9. The Formation of Wenzhou Footwear Clusters: How Were the Entry Barriers Overcome?
10. The Dynamic Cost of the Draft
11. Inflation and Inflation Uncertainty in the Euro Area
12. Correlation Analysis of Financial Contagion: What One Should Know Before Running a Test
13. The technological mediation of mathematics and its learning
14. How we might be able to understand the brain
15. The name is absent
16. Creating a 2000 IES-LFS Database in Stata
17. The Impact of Optimal Tariffs and Taxes on Agglomeration
18. The name is absent
19. Industrial districts, innovation and I-district effect: territory or industrial specialization?
20. The name is absent