Karpowicz, Andrzej - In: e-Finanse: Financial Internet Quarterly 14 (2018) 3, pp. 32-48
Governments of EU Member States have been reducing statutory corporate income tax rates ('CIT') for several years. What … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU … to accommodate CIT rate levels from the perspective of double taxation of dividends, (ii) the requirement to consider …