International Business Company in a Tax Haven: Selecting and Prioritizing Favourable Investment Locations

Małgorzata Magdalena Hybka

Abstract


The aim of this article is to indicate and characterise the determinants of the location decisions made by international business companies. The article presents the definitions and different types of international business companies. The final part of the article is devoted to the holding company and tax determinants of its location. On the basis of the data on American foreign direct investments in holding companies, the attractiveness of particular holding company locations is assessed.


Keywords


tax havens; MNCs; investment climate

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References


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DOI: http://dx.doi.org/10.17951/h.2016.50.1.459
Date of publication: 2016-04-03 14:40:31
Date of submission: 2015-07-31 20:52:46


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