Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU
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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Volume (Year): 92 (2012)
Issue (Month): 8 (August)
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