German tax consolidation regimes in an international comparison

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Opublikowane: sty 19, 2020
DOI: https://doi.org/10.33119/JMFS.2019.38.6
Słowa kluczowe:
fiscal consolidation, Germany, corporate income tax, trade tax, value added tax

Main Article Content

Małgorzata Magdalena Hybka
Poznań Univesrity of Economics and Business

Abstrakt

The tax climate of a jurisdiction may encourage or discourage potential investors. There are many tax factors taken into account by multinational enterprises when making location decisions. One of those factors is the possibility of creating a group for tax purposes. Consolidation allows two or more companies to be potentially considered as a single entity for tax purposes. The European Union and OECD member states offer tax grouping regimes on different conditions. This article reviews the German tax consolidation model and discusses requirements and options for that consolidation. Moreover, it compares German consolidation rules with the ones implemented in selected countries. The methodology of this article is determined by the research objectives and the research topic. The requirements for tax consolidation are specified in the law implemented in European countries. Hence, this article includes a legislative analysis of the regulations comprised in selected national acts. It also reviews the literature on the topic analysed, along with the statistical data collected by the German Federal Ministry of Finance in regard to the tax groups and their functioning.

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Jak cytować
Hybka, M. M. . (2020). German tax consolidation regimes in an international comparison. Journal of Management and Financial Sciences, (38), 85–97. https://doi.org/10.33119/JMFS.2019.38.6
Numer
Nr 38 (2019): Journal of Management and Financial Sciences
Dział
Articles

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