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  • Search: subject:"European Tax Allocation System"
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Year of publication
Subject
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Common Consolidated Corporate Tax Base 2 European Tax Allocation System 2 Formula Apportionment 2 corporate taxation 2 group taxation 2 investment 2 loss carry-forward 2 loss-offset 2 minimum taxation 2
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Online availability
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Free 2
Type of publication
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Book / Working Paper 2
Type of publication (narrower categories)
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Working Paper 1
Language
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English 2
Author
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Bäumer, Michaela 2 Dahle, Claudia 2
Institution
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arqus - Arbeitskreis Quantitative Steuerlehre 1
Published in...
All
arqus Discussion Paper 1 arqus Discussion Papers in Quantitative Tax Research 1
Source
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EconStor 1 RePEc 1
Showing 1 - 2 of 2
Cover Image
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)
Dahle, Claudia; Bäumer, Michaela - 2009
European Tax Allocation System (ETAS). In a dynamic capital budgeting model we analyze the impacts of selected loss …
Persistent link: https://www.econbiz.de/10010300093
Saved in:
Cover Image
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)
Dahle, Claudia; Bäumer, Michaela - arqus - Arbeitskreis Quantitative Steuerlehre - 2009
European Tax Allocation System (ETAS). In a dynamic capital budgeting model we analyze the impacts of selected loss …
Persistent link: https://www.econbiz.de/10008462210
Saved in:
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