Körperschaftsteuersätze, Verlustverrechnung und Steuerwettbewerb in der EU

Wojciech Stiller

Wirtschaftsdienst, 2012, vol. 92, issue 8, 535-540

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

Keywords: E62; H20; K34 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.1007/s10273-012-1416-x

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