Karpowicz, Andrzej - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 32-48
Governments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What … to accommodate CIT rate levels from the perspective of double taxation of dividends, (ii) the requirement to consider … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They …