对税法中防止公司间亏损交易规则的比较分析——以德国和澳大利亚为例

Comparative Analysis of the Anti-Loss Trafficking Rules in Germany and Austalia

本文主要介绍德国和澳大利亚税法中关于亏损结转弥补的规定及相关的反避税规则。德国和澳大利亚都意识到需要采取措施防止公司间的亏损交易,但是,两国所采取的具体措施又不尽相同。本文试图对德国和澳大利亚税法中防止公司间亏损交易的规则进行比较分析。

This articles examines the approaches taken by Germany and Australia to prevent `loss trafficking in companies',which occurs when a profitable company acquires and unprofitable company with accumulated tax losses only for the purpose of carrying over the losses and setting them off against its own profits.Germany and Australia have recognized the need to prevent companies from trafficking in losses,but have taken different measures to counter loss trafficking.This article provides a comparative analysis of the anti-loss trafficking rules in these two countries.