This study provides an overview of current political developments in the tax competition debate, emphasizing the … consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized … countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti-Tax …

corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other …

Anti-tax loss trafficking rules disallow the use of loss carryforwards after a change in ownership or activity (such as … States from 1999 to 2014. My findings suggest that strict anti-tax loss trafficking rules indeed impair VC funding …