Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France:
Gespeichert in:
1. Verfasser: | |
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Format: | Buch |
Sprache: | German |
Veröffentlicht: |
Bremen
Inst. für Weltwirtschaft und Internat. Management, Univ. Bremen, Fachbereich Wirtschaftswissenschaft
2001
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Schriftenreihe: | Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen
74 |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | 63 S graph. Darst. |
Internformat
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Datensatz im Suchindex
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TABLE OF CONTENTS
Table of Contents 1
List of Tables and Figures 2
List of Abbreviations 3
Abstract 4
1. Introduction 5
2. The Importance of Foreign Direct Investment 8
for the Polish Economy
3. Tax Incentives in the Polish Tax System 12
3.1. Poland in Tax Competition between Countries 12
of Central and Eastern Europe
3.2. Corporate Income Taxation in Poland 16
4. Special Tax Arrangements in the EU Countries 24
4.1. Tax Incentives in the Dutch Tax System 31
4.2. Tax Incentives in the Belgian Tax System 36
4.3. Tax Incentives in the French Tax System 40
5. Tax Competition in the European Union 44
6. Conclusions and Recommendations for the Polish 48
Tax System
References and Bibliography 51
2
LIST OF TABLES, FIGURES AND BOXES
Figure 1 Cumulative FDI inflows in CEEC in 1989 99. 14
Figure 2 FDI inflows in CEEC in 1999 (net inflows in 16
the balance of payments).
Table 1 The reduction of the CIT tax rate in Poland in 18
years 1999 2004.
Figure 3 Cumulative FDI flows in EU countries in 25
1990 99.
Figure 4 FDI inflows in EU countries in 1999. 27
Figure 5 Number of EHQs grounded in Europe in 1997 28
1998.
Figure 6 Asian and American EDCs in 1997. 29
Box A Examples of location decisions in the 30
Netherlands and in Belgium |
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geographic | Frankreich (DE-588)4018145-5 gnd Niederlande (DE-588)4042203-3 gnd Belgien (DE-588)4005406-8 gnd Polen (DE-588)4046496-9 gnd |
geographic_facet | Frankreich Niederlande Belgien Polen |
id | DE-604.BV013994356 |
illustrated | Illustrated |
indexdate | 2024-08-10T00:54:56Z |
institution | BVB |
language | German |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009578766 |
oclc_num | 231882061 |
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physical | 63 S graph. Darst. |
publishDate | 2001 |
publishDateSearch | 2001 |
publishDateSort | 2001 |
publisher | Inst. für Weltwirtschaft und Internat. Management, Univ. Bremen, Fachbereich Wirtschaftswissenschaft |
record_format | marc |
series | Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen |
series2 | Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen |
spelling | Heimann, Beata Verfasser aut Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France Beata Heimann Bremen Inst. für Weltwirtschaft und Internat. Management, Univ. Bremen, Fachbereich Wirtschaftswissenschaft 2001 63 S graph. Darst. txt rdacontent n rdamedia nc rdacarrier Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen 74 Steuervergünstigung (DE-588)4057476-3 gnd rswk-swf Direktinvestition (DE-588)4070496-8 gnd rswk-swf Frankreich (DE-588)4018145-5 gnd rswk-swf Niederlande (DE-588)4042203-3 gnd rswk-swf Belgien (DE-588)4005406-8 gnd rswk-swf Polen (DE-588)4046496-9 gnd rswk-swf Polen (DE-588)4046496-9 g Direktinvestition (DE-588)4070496-8 s Steuervergünstigung (DE-588)4057476-3 s Niederlande (DE-588)4042203-3 g Belgien (DE-588)4005406-8 g Frankreich (DE-588)4018145-5 g DE-604 Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen 74 (DE-604)BV000010713 74 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009578766&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Heimann, Beata Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France Berichte aus dem Weltwirtschaftlichen Colloquium der Universität Bremen Steuervergünstigung (DE-588)4057476-3 gnd Direktinvestition (DE-588)4070496-8 gnd |
subject_GND | (DE-588)4057476-3 (DE-588)4070496-8 (DE-588)4018145-5 (DE-588)4042203-3 (DE-588)4005406-8 (DE-588)4046496-9 |
title | Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France |
title_auth | Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France |
title_exact_search | Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France |
title_full | Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France Beata Heimann |
title_fullStr | Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France Beata Heimann |
title_full_unstemmed | Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France Beata Heimann |
title_short | Tax incentives for foreign direct investment in the tax systems of Poland, the Netherlands, Belgium and France |
title_sort | tax incentives for foreign direct investment in the tax systems of poland the netherlands belgium and france |
topic | Steuervergünstigung (DE-588)4057476-3 gnd Direktinvestition (DE-588)4070496-8 gnd |
topic_facet | Steuervergünstigung Direktinvestition Frankreich Niederlande Belgien Polen |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009578766&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV000010713 |
work_keys_str_mv | AT heimannbeata taxincentivesforforeigndirectinvestmentinthetaxsystemsofpolandthenetherlandsbelgiumandfrance |