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

Published online by Cambridge University Press:  20 April 2010

Frank Barry  and
Rosemary Healy-Rae
Frank Barry
Affiliation:
Professor of International Business and Development, Trinity College Dublin. Email: frank.barry@tcd.ie.
Rosemary Healy-Rae
Affiliation:
Barrister-at-Law.
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Abstract

Corporation tax rates significantly influence the location of foreign direct investment (FDI) as well as company decisions on corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. While direct taxation remains within the competence of individual EU Member States, the European Court of Justice (ECJ) has faced an increasing number of corporation tax-related cases over recent years and its judgments have significantly redrawn the European tax landscape. The present paper reviews and synthesises these ECJ decisions and analyses their implications for the FDI decisions of multinational corporations.

Keywords

foreign direct investmentEuropean Court of Justicecorporation tax
Type
Articles
Information
European Business Organization Law Review (EBOR) , Volume 11 , Issue 1 , March 2010 , pp. 125 - 146
Copyright
Copyright © T.M.C. Asser Press and the Authors 2010

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