IDEAS home Printed from https://ideas.repec.org/a/spr/wirtsc/v92y2012i8p535-540.html
   My bibliography  Save this article

Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU

Author

Listed:
  • Wojciech Stiller

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

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
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s10273-012-1416-x
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:wirtsc:v:92:y:2012:i:8:p:535-540. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla) or (Rebekah McClure). General contact details of provider: http://www.springer.com .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.