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type_genre:"Gesetz"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Verlustausgleich"
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Loss offset
7
Verlustverrechnung
7
USA
4
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4
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3
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3
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2
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ECONIS (ZBW)
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1
Implications of tax loss asymmetry for owners of S corporations
Goodman, Lucas
;
Patel, Elena
;
Saunders-Scott, Molly
- In:
American economic journal
15
(
2023
)
1
,
pp. 342-369
Persistent link: https://www.econbiz.de/10014227862
Saved in:
2
Tax-rate arbitrage : realization of long-term gains to enable short-term loss harvesting
Goldberg, Lisa
;
Cai, Taotao
;
Hand, Pete
- In:
Journal of investment management : JOIM
20
(
2022
)
3
,
pp. 13-32
Persistent link: https://www.econbiz.de/10013465073
Saved in:
3
Änderung der Befreiungsvoraussetzungen für Tochter-Kapitalgesellschaften durch das BilRUG : die neue Einstandspflicht nach § 264 Abs. 3 Satz 1 Nr. 2 HGB
Oser, Peter
- In:
WPg : Kompetenz schafft Vertrauen
70
(
2017
)
12
,
pp. 691-696
Persistent link: https://www.econbiz.de/10011735989
Saved in:
4
Zur Neuorientierung des § 8 c KStG : ein Diskussionsbeitrag
Weiler, Dennis
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
66
(
2014
)
1
,
pp. 51-85
Persistent link: https://www.econbiz.de/10010245386
Saved in:
5
Predicting multivariate insurance loss payments under the Bayesian copula framework
Zhang, Yanwei
;
Dukic, Vanja
- In:
The journal of risk and insurance : the journal of the …
80
(
2013
)
4
,
pp. 891-919
Persistent link: https://www.econbiz.de/10010235583
Saved in:
6
The significance of tax law asymmetries : an empirical investigation
Altshuler, Rosanne
- In:
The quarterly journal of economics
105
(
1990
)
1
,
pp. 61-86
Persistent link: https://www.econbiz.de/10001089003
Saved in:
7
The market pricing of net operating loss carryforwards : implications of the tax motivations of mergers
Moore, Norman H.
- In:
The journal of financial research
10
(
1987
)
2
,
pp. 153-160
Persistent link: https://www.econbiz.de/10001042697
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8
Leitfaden zu § 15a EStG : Einschränkung d. negativen Kapitalkontos
Richter, Heinz
-
1986
-
4., völlig neu überarb. Aufl.
Persistent link: https://www.econbiz.de/10000059952
Saved in:
9
The dynamic effects of tax law asymmetries
Auerbach, Alan J.
- In:
The review of economic studies
53
(
1986
)
2
,
pp. 205-225
Persistent link: https://www.econbiz.de/10001037177
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