Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mohammed Mardan, Michael Stimmelmayr
| Year of publication: |
February 2018
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|---|---|
| Authors: | Mardan, Mohammed ; Stimmelmayr, Michael |
| Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 102.2018, p. 188-210
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| Subject: | CCCTB | Corporate losses | Cross-border loss offset | Formula apportionment | Separate accounting | Konzernbesteuerung | Group taxation | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Steuervergünstigung | Tax incentive | Unternehmensbesteuerung | Corporate taxation | Steuereinnahmen | Tax revenue | Steuererhebungsverfahren | Taxation procedure | Theorie | Theory | Verlust | Loss | Außensteuerrecht | Cross-border taxation | Verrechnungspreis | Transfer pricing | Doppelbesteuerung | Double taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.euroecorev.2017.12.007 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011975579