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| Author: | Mintz, J. Tsiopoulos, T. |
| Title: | Taxation of foreign capital in the Mediterranean region |
| Journal: | Transnational Corporations
1997 : AUG, VOL. 6:2, p. 51-94 |
| Index terms: | MULTINATIONAL COMPANIES TAXATION CAPITAL |
| Language: | eng |
| Abstract: | The article places emphasis on foreign direct investment in manufacturing, services and petroleum-related activities. Also, consideration was given to the effects of tax holidays, which are offered by all countries except the European Union countries and Turkey. It was found that in general tax holidays provide modestly lower effective marginal corporate tax rates. Several distinct conclusions follow from the analysis. To begin with, the Arab countries considered impose taxes on foreign direct investment that are generally higher than those of the other Mediterranean countries. |
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