Oestreicher, Andreas; Spengel, Christoph; Koch, Reinald - 2023
There are at least two reasons why taxation of corporate groups in Europe calls for reform. Firstly, differences are to … the provisions currently prevailing in the taxation of corporate groups in Europe, in view of tax neutrality criteria and …, deduction of participation-related expenses) could be overcome. Moreover, the introduction of group taxation elements departing …