Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and Etas (European Tax Allocation System)
Year of publication: |
2012
|
---|---|
Authors: | Dahle, Claudia |
Other Persons: | Bäumer, Michaela (contributor) |
Publisher: |
[2012]: [S.l.] : SSRN |
Subject: | EU-Staaten | EU countries | EU-Steuerrecht | EU tax law | Besteuerungsverfahren | Taxation procedure | Unternehmensbesteuerung | Corporate taxation | Steuerwirkung | Tax effects | Körperschaftsteuer | Corporate income tax |
Extent: | 1 Online-Ressource (48 p) |
---|---|
Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 1, 2009 erstellt |
Other identifiers: | 10.2139/ssrn.2128991 [DOI] |
Classification: | H25 - Business Taxes and Subsidies ; H21 - Efficiency; Optimal Taxation ; G31 - Capital Budgeting; Investment Policy |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra, (2022)
-
Martini, Jan T., (2014)
-
Martini, Jan T., (2014)
- More ...
-
Dahle, Claudia, (2009)
-
Dahle, Claudia, (2009)
-
Dahle, Claudia, (2009)
- More ...