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Search: subject:"European Tax Allocation System"
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Common Consolidated Corporate Tax Base
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European Tax Allocation System
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corporate taxation
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group taxation
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investment
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loss carry-forward
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loss-offset
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Dahle, Claudia
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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:
2
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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