The main goal of this work is to analyse the factors affecting the inflow of European foreign direct investment in selected tax havens. The analysis was performed using multiple regression analysis in the Gretl program using data taken from the OECD database. Based on the regression analysis, the factors influencing the allocation of European foreign direct investment in selected tax havens in 2000 and 2019 include the size of the economy, economic maturity, concluded bilateral agreements in the... show full abstractThe main goal of this work is to analyse the factors affecting the inflow of European foreign direct investment in selected tax havens. The analysis was performed using multiple regression analysis in the Gretl program using data taken from the OECD database. Based on the regression analysis, the factors influencing the allocation of European foreign direct investment in selected tax havens in 2000 and 2019 include the size of the economy, economic maturity, concluded bilateral agreements in the field of tax cooperation and the division into offshore and onshore country. Furthermore, using mean value tests in Excel, it was confirmed that onshore countries reported higher values of European foreign direct investment inflows in 2015, and compared to 2016, the issue of the BEPS project was shown to significantly reduce European foreign direct investment inflows in selected tax havens. |