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Competing with whom?: European tax competition, the "great fragmentation of the firm", and varieties of FDI attraction profiles

International tax competition is generally framed as states competing for foreign direct investment (FDI), and analyses of the phenomenon draw heavily on FDI statistics. In and of themselves, however, FDI statistics are merely a quantification of the value of investment projects and tell us... Full description

1st Person: Garcia-Bernardo, Javier
Additional Persons: Reurink, Arjan
Type of Publication: Book
Published: Köln Max-Planck-Institut für Gesellschaftsforschung 2019
Series: MPIfG discussion paper ; 19/9
Keywords: foreign direct investment (FDI), FDI attraction profiles, global value chains, global wealth chains, great fragmentation, tax competition, transnational corporations (TNC) ausländische Direktinvestitionen (FDI), FDI-Attraktivitätsprofile, globale Vermögensketten, globale Wertschöpfungsketten, große Fragmentierung, multinationale Unternehmen, Steuerwettbewerb
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Series: MPIfG discussion paper

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Volltext

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PLA-7/1909
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OL-777
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