Ali-Yrkkö, Jyrki; Ylä-Anttila, Pekka - 2002
role of taxation. Most of the large Finnish companies have rapidly increased their foreign direct investment and globalised … the income level of the host country. Taxation affects too, but is not necessarily among the most important criteria … few cases when the relocation decision has been made independently of M&A. Taxation might have an important role as a …