| 000 | 01648nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c142411 _d142411 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200824130354.0 | ||
| 007 | ta | ||
| 008 | 200824t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968171 _aBührle, Anna Theresa |
|
| 245 | 0 |
_aTax law and the transfer of losses _b a European overview and categorization _c Anna Theresa Bührle & Christoph Spengel |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aLoss trafficking is the acquisition of shell companies with significant tax loss carry forwards but without any economic activity or for no other purpose than the transfer of tax loss carryforwards. This study provides an overview over the design and development of loss transfer restrictions in the 28 EU countries over a time period of nineteen years (2000-2018). Different aspects of the regulations are analysed against the background of their impact on start-ups. Finally, the rules are categorized with respect to their strictness. Over time, more countries introduced restrictions. Simultaneously, the regulations became more lenient, offering start-ups more opportunities to maintain their loss carryforwards and, therefore, decreasing the risk for investors. | ||
| 650 | 4 |
_948454 _aSOCIEDADES |
|
| 650 | 4 |
_943504 _aEMPRESAS |
|
| 650 | 4 |
_947978 _aPERDIDAS |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_958341 _aSOCIEDADES INTERPUESTAS |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 |
_aSpengel, Christoph _95485 |
||
| 773 | 0 |
_9162493 _oOP 2141/2020/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, Issues 6-7, June / July 2020, p. 564-581 |
|
| 942 | _cART | ||