@misc{Suwalski_Krzysztof_Wpływ_2009, author={Suwalski, Krzysztof}, copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.}, address={Wrocław}, howpublished={online}, year={2009}, publisher={Wydawnictwo Uniwersytetu Wrocławskiego}, language={eng}, language={pol}, abstract={The aim of this article is to examine impact of taxation on flows of FDI inside the UE. Special attention was paid to the theory of tax competition. Author also considers differentiation between effective and nominal level of taxation. In article analysis is carried out of correlation between level of taxation and inflow of foreign direct investments.}, title={Wpływ opodatkowania na przepływy BIZ między krajami UE}, keywords={capital income taxation, tax rate effects, EU}, }