Cross-border loss offset can fuel tax competition
Year of publication: |
2013
|
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Authors: | Haufler, Andreas ; Mardan, Mohammed |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Verlust | Steuerbegünstigung | Außensteuerrecht | Steuerwettbewerb | Multinationales Unternehmen | Theorie | Europa | cross-border loss relief | tax competition | profit shifting |
Series: | CESifo Working Paper ; 4089 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 735117691 [GVK] hdl:10419/69597 [Handle] |
Classification: | H32 - Firm ; F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies |
Source: |
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Cross-border loss offset can fuel tax competition
Haufler, Andreas, (2013)
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Cross-border loss offset can fuel tax competition
Haufler, Andreas, (2013)
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