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Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU


  • Wojciech Stiller


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

Suggested Citation

  • Wojciech Stiller, 2012. "Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 92(8), pages 535-540, August.
  • Handle: RePEc:spr:wirtsc:v:92:y:2012:i:8:p:535-540
    DOI: 10.1007/s10273-012-1416-x

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    More about this item


    E62; H20; K34;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


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