The importance of Corporate Tax as a location factor
The tax landscape for multinational companies in the European Union is about to change
dramatically. In 2015, the OECD published its Action Plan on Base Erosion and Profit Shifting (BEPS), altering the landscape for multinational companies (MNCs). What is the impact of the planned tax reforms for the attractiveness of countries and cities? What will be the influence of the planned tax reforms on the promotional efforts of investment promotion agencies? Who is going to lose and who is going to win?