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Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU

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  • Wojciech Stiller
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    Abstract

    This article describes the developments in corporate tax rates and loss-offset provisions in the EU countries and addresses the question of whether the new member states of the EU are applying lower tax rates and therefore boosting their loss-offset restrictions. Such a harmful tax competition has been feared with regard to the case law of the European Court of Justice that considers the cross-border loss offset. This study shows the opposite is true. In recent years, especially the new EU member states have extended the loss carry-forward period. Copyright ZBW and Springer-Verlag 2012

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    File URL: http://hdl.handle.net/10.1007/s10273-012-1416-x
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    Bibliographic Info

    Article provided by Springer in its journal Wirtschaftsdienst.

    Volume (Year): 92 (2012)
    Issue (Month): 8 (August)
    Pages: 535-540

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    Handle: RePEc:spr:wirtsc:v:92:y:2012:i:8:p:535-540

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    Keywords: E62; H20; K34;

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