Compensation of losses in foreign subsidiaries within the EU: a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Jönköping
International Business School
2009
|
| Schriftenreihe: | JIBS dissertation series
58 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 278 S. |
| ISBN: | 9789186345006 |
Internformat
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| 245 | 1 | 0 | |a Compensation of losses in foreign subsidiaries within the EU |b a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark |c Anna Gerson |
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Datensatz im Suchindex
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| adam_text | IMAGE 1
ANNA GERSON
COMPENSATION OF LOSSES
IN FOREIGN SUBSIDIARIES WITHIN THE EU
A COMPARATIVE STUDY OF THE UNILATERAL LOSS-COMPENSATION MECHANISMS IN
AUSTRIA AND DENMARK
JONKOPING INTERNATIONAL BUSINESS SCHOOL JONKOPING UNIVERSITY
IMAGE 2
TABLE OF CONTENT
LIST OF ABBREVIATIONS XIII
V.
1 INTRODUCTION 1
1.1 THE PROBLEM AREA 1
1.2 THE RESEARCH AIMS 7
1.3 METHOD 7
1.3.1 GENERAL 7
1.3.2 THE COMPARATIVE STUDY 8
1.3.3 LEGAL SOURCES AND THEIR INTERPRETATION 12
1.3.3.1 GENERAL 12
1.3.3.2 EC MATERIALS AND THE EUROPEAN COURT OF JUSTICE 13 1.3.3.3 THE
OECD MC AND ITS COMMENTARIES 14
1.3.3.4 DENMARK 75
1.3.3.5 AUSTRIA 17
1.4 TERMINOLOGY AND LANGUAGE 19
1.5 DELIMITATIONS 21
1.6 OTHER RESEARCH AND MATERIALS 26
1.7 OUTLINE 28
2 THE LEGAL OBLIGATIONS FOR EU MEMBER STATES TO PERMIT OR REFRAIN FROM
COMPENSATION OF LOSSES IN FOREIGN SUBSIDIARIES 31 2.1 GENERAL 31
2.2 COMPENSATION OF LOSSES IN DEPENDENT AND INDEPENDENT FOREIGN
SECONDARY ESTABLISHMENTS 32
2.2.1 GENERAL 32
2.2.2 TREATMENT OF LOSSES IN INDEPENDENT SECONDARY ESTABLISHMENTS . 32
2.2.3 TREATMENT OF LOSSES IN DEPENDENT SECONDARY ESTABLISHMENTS.... 34
2.3 OBLIGATIONS FOLLOWING INTERNATIONAL TAX TREATY LAW 37
2.3.1 GENERAL 37
2.3.2 THE PRINCIPLE OF TAX DEFERRAL 39
2.3.3 NON-DISCRIMINATION ASPECTS 42
2.3.4 CONCLUSIONS 48
VII
IMAGE 3
2.4 OBLIGATIONS FOLLOWING EC LAW 49
2.4.1 GENERAL 49
2.4.2 THE RELEVANT TREATY-FOUNDED FREEDOM 50
2.4.3 RESTRICTIVE NATIONAL MEASURES - COMPENSATION OF LOSSES IN
SUBSIDIARIES (FIRST STEP) 55
2.4.3.1 GENERAL 55
2.4.3.2 TERMINOLOGICAL ISSUES ON RESTRICTIONS AND DISCRIMINATION 56
2.4.3.3 CASE LAW ON LOSS COMPENSATION WITHIN CROSS-BORDER CORPORATE
GROUPS 58
2.4.3.4 CASE LAW ON CROSS-BORDER LOSS COMPENSATION WITHIN CORPORATE
GROUPS 62
2.4.3.5 A COMPARISON OF THE CASE LAW ON COMPENSATION OF LOSSES IN PE 66
2.4.3.6 CONCLUSIONS 71
2.4.4 JUSTIFICATION TO RESTRICTIONS ON THE FREEDOM OF ESTABLISHMENT
(SECOND STEP) 72
2.4.4.1 GENERAL 72
2.4.4.2 JUSTIFICATION BASED ON THE PREVENTION OF DOUBLE DIP OF LOSSES 74
2.4.4.3 JUSTIFICATION BASED ON THE MAINTENANCE OF A BALANCED ALLOCATION
OF THE TAXING POWERS BETWEEN MS 75 2.4.4.4 JUSTIFICATION BASED ON THE
PREVENTION OF TAX AVOIDANCE 78
2.4.4.5 CUMULATIVE GROUNDS FOR JUSTIFICATION 81
2.4.4.6 ANALYSIS 83
2.4.5 THE PRINCIPLE OF PROPORTIONALITY: DEFINITE LOSSES (THIRD STEP)...
90 2.4.6 CONCLUSIONS 95
2.5 SUMMARY 97
3 FUNDAMENTAL PRINCIPLES AND POLICY OBJECTIVES 99
3.1 GENERAL 99
3.2 NEUTRALITY AND THE SINGLE-ENTITY APPROACH 100
3.2.1 GENERAL 100
3.2.2 THE JUDICIAL VERSUS THE ECONOMIC PERSPECTIVE 101
3.2.3 THE IMPACT OF THE SINGLE-ENTITY APPROACH IN NATIONAL GROUP-
TAXATION SYSTEMS 102
3.2.4 CONCLUSIONS 105
3.3 HORIZONTAL TAXPAYER EQUITY AND THE ABILITY TO PAY PRINCIPLE .... 105
3.4 EVALUATION MODEL 109
VNI
IMAGE 4
3.4.1 GENERAL 109
3.4.2 THE PERSPECTIVE OF THE CROSS-BORDER GROUP 109
3.4.3 THE PERSPECTIVE OF THE LOSS-GRANTING STATE 110
3.4.4 CONCLUDING REMARKS 115
4 FUNDAMENTAL ISSUES: ACKNOWLEDGMENT OF FOREIGN LOSSES ON A CURRENT
BASIS 117
4.1 CORE PROBLEMS 117
4.2 DENMARK I. 118
4.2.1 FUNDAMENTAL OBJECTIVES AND GENERAL BACKGROUND 118 4.2.2 THE
LOSS-COMPENSATION MECHANISM 120
4.2.3 AVAILABILITY 121
4.2.4 DOUBLE DIP OF LOSSES 123
4.3 AUSTRIA 129
4.3.1 FUNDAMENTAL OBJECTIVES AND GENERAL BACKGROUND 129 4.3.2 THE
LOSS-COMPENSATION MECHANISM 131
4.3.3 AVAILABILITY 136
4.3.3.1 GENERAL REQUIREMENTS FOR QUALIFYING COMPANIES 136 4.3.3.2
GENERAL REQUIREMENTS FOR FOREIGN GROUP MEMBERS 137 4.3.3.3 SPECIFIC
REQUIREMENTS FOR FOREIGN FISCAL-GROUP PARENTS 139
4.3.3.4 LIMITATIONS AS REGARDS TO FOREIGN CONTROLLED COMPANIES 141
4.3.4 DOUBLE DIP OF LOSSES 148
4.4 ANALYSIS 150
4.4.1 FUNDAMENTAL SCOPE AND DELIMITATION ASPECTS 150
4.4.2 DOUBLE DIP OF FOREIGN LOSSES 154
5 ENTRANCE ISSUES: PREVENTING ACKNOWLEDGMENT OF PREVIOUS FOREIGN LOSSES
161
5.1 CORE PROBLEMS 161
5.2 DENMARK 162
5.2.1 EXPLICIT MECHANISMS 162
5.2.1.1 LIMITATION REGARDING THE CARRY FORWARD OF FOREIGN LOSSES FROM
PREVIOUS PERIODS 162
5.2.1.2 LIMITATIONS AS REGARDS TO THE DEDUCIBILITY OF PREVIOUS FOREIGN
EXPENSES 163
5.2.2 IMPLICIT MECHANISMS 163
5.2.2.1 INITIAL VALUE OF DEPRECIABLE ASSETS AND LIABILITIES 163
IX
IMAGE 5
5.2.2.2 INITIAL VALUE OF NON-DEPRECIABLE ASSETS AND
LIABILITIES 166
5.3 AUSTRIA 167
5.3.1 EXPLICIT MECHANISMS 167
5.3.1.1 LIMITATION REGARDING THE CARRY FORWARD OF FOREIGN LOSSES FROM
PREVIOUS PERIODS 767
5.3.1.2 LIMITATIONS AS REGARDS TO THE CARRY FORWARD OF EXTERNAL LOSSES
770
5.3. 1.3 LIMITATIONS REGARDING THE DEDUCTIBILITY OF PREVIOUS FOREIGN
EXPENSES 1......TTT. 777
5.3.2 IMPLICIT MECHANISMS 175
5.3.2.1 INITIAL VALUE OF DEPRECIABLE ASSETS AND LIABILITIES 775
5.3.2.2 INITIAL VALUE OF NON-DEPRECIABLE ASSETS AND LIABILITIES 178
5.4 N A N A L Y S IS 179
EXIT ISSUES: TREATMENT OF FOREIGN LOSSES UPON DISCONTINUITY 185
6.1 CORE PROBLEMS 185
6.2 DENMARK 185
6.2.1 RECAPTURE OF FOREIGN LOSSES 185
6.2.2 FINAL RECAPTURE OF FOREIGN LOSSES 188
6.2.3 RELIEF FOR DOUBLE TAXATION 190
6.3 AUSTRIA 193
6.3.1 FINAL RECAPTURE OF FOREIGN LOSSES 193
6.3.2 RELIEF FOR DOUBLE TAXATION 195
6.4 ANALYSIS 197
6.4.1 COMPENSATION OF LOSSES IN FOREIGN SUBSIDIARIES AS A TEMPORARY TAX
RESPITE 197
6.4.2 TREATMENT OF DEFINITE LOSSES UPON RECAPTURE 199
6.4.3 RELIEF FOR FOREIGN TAXES PAID UPON RECAPTURE 201
COMPENSATION OF LOSSES IN FOREIGN SUBSIDIARIES DE LEGEFERENDA ... 207
7.1 GENERAL 207
7.2 ON THE FUNCTION AND CHARACTERISTICS OF THE SELECTED DOMESTIC
LOSS-COMPENSATION EXAMPLE 208
7.3 PREVENTING ARBITRARY INCOME SHIFTING BETWEEN MS 211 7.3.1 GENERAL
211
7.3.2 SELECTIVITY 212
7.3.3 IMPLICIT MECHANISMS 214
7.4 PREVENTING DOUBLE DIP OF LOSSES 216
IMAGE 6
7.5 PREVENTING PERMANENT INCOME SHIFTING BETWEEN MS 218
7.5.1 GENERAL 218
7.5.2 THE TEMPORARY TAX-RESPITE MECHANISM AND THE TREATMENT OF DEFINITE
LOSSES 218
7.5.3 RELIEF FOR FOREIGN TAXES PAID UPON RECAPTURE 222
7.6 RECOGNIZING THE CROSS-BORDER GROUP AS AN ECONOMIC UNIT 223
8 CONCLUDING REMARKS 229
) V
APPENDIX 1 - THE AUSTRIAN FISCAL-GROUP PROVISION .7.. 231
APPENDIX II - THE DANISH FISCAL-GROUP PROVISION 237
APPENDIX III - THE SWEDISH FISCAL-GROUP PROVISION 245
LIST OF REFERENCES 249
JIBS DISSERTATION SERIES 275
XI
|
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| spelling | Gerson, Anna 1977- Verfasser (DE-588)141829257 aut Compensation of losses in foreign subsidiaries within the EU a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark Anna Gerson Jönköping International Business School 2009 X, 278 S. txt rdacontent n rdamedia nc rdacarrier JIBS dissertation series 58 Zugl.: Jönköping, Univ., Diss., 2009 Multinationales Unternehmen stw Auslandsniederlassung stw Ergebnisabführung stw Unternehmensbesteuerung stw Außenwirtschaftsrecht stw EU-Staaten stw Dänemark stw Österreich stw (DE-588)4113937-9 Hochschulschrift gnd-content JIBS dissertation series 58 (DE-604)BV021464856 58 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020492244&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gerson, Anna 1977- Compensation of losses in foreign subsidiaries within the EU a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark JIBS dissertation series Multinationales Unternehmen stw Auslandsniederlassung stw Ergebnisabführung stw Unternehmensbesteuerung stw Außenwirtschaftsrecht stw EU-Staaten stw Dänemark stw Österreich stw |
| subject_GND | (DE-588)4113937-9 |
| title | Compensation of losses in foreign subsidiaries within the EU a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark |
| title_auth | Compensation of losses in foreign subsidiaries within the EU a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark |
| title_exact_search | Compensation of losses in foreign subsidiaries within the EU a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark |
| title_full | Compensation of losses in foreign subsidiaries within the EU a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark Anna Gerson |
| title_fullStr | Compensation of losses in foreign subsidiaries within the EU a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark Anna Gerson |
| title_full_unstemmed | Compensation of losses in foreign subsidiaries within the EU a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark Anna Gerson |
| title_short | Compensation of losses in foreign subsidiaries within the EU |
| title_sort | compensation of losses in foreign subsidiaries within the eu a comparative study of the unilateral loss compensation mechanisms in austria and denmark |
| title_sub | a comparative study of the unilateral loss-compensation mechanisms in Austria and Denmark |
| topic | Multinationales Unternehmen stw Auslandsniederlassung stw Ergebnisabführung stw Unternehmensbesteuerung stw Außenwirtschaftsrecht stw EU-Staaten stw Dänemark stw Österreich stw |
| topic_facet | Multinationales Unternehmen Auslandsniederlassung Ergebnisabführung Unternehmensbesteuerung Außenwirtschaftsrecht EU-Staaten Dänemark Österreich Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020492244&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021464856 |
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