اثربخشی مشوقهای مالیاتی شرکت های بزرگ برای سرمایه گذاری خارجی با حضور اعتباربندی مالیاتی

The value of corporate tax holiday incentives provided by Central-Eastern Europe (CEE) countries to attract foreign investment depends on whether a multinational company must pay corporate income taxes to its home government on income remitted from abroad (i.e. the multinational is said to be in a deficient credit position if foreign taxes paid are less than the home country tax owing on foreign-source income). This paper examines the value of corporate tax incentives given to manufacturing companies investing in CEE countries taking into account both the host country tax regime and the U.S. tax treatment of foreign-source investment.