Journal of
Italian
Banking
Association


year 100
 

Archive » March 2016 » Deferred tax assets and credit losses in Europe: a comparative analysis

Deferred tax assets and credit losses in Europe: a comparative analysis

Andrea Nobili, Andrea Caponera, Stefania Celebrini, Giorgia Greco
March 2016 - n. 3
Jel codes: K34, G21, G28

After 2008, the deterioration of Italian banks asset quality and the high level of credit risk has generated an asymmetric tax treatment and a competitive gap towards European banks. A comparative study on accounting rules and regulations on deferred tax assets in Uk, France and Germany highlights this critical situation. The new Italian regulation on Dta, introduced in 2015, has contributed to remove the causes of this competitive disadvantage.

Interested in this paper?
Buy the issue