Search Results - subject:"cross border loss offset"

Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment

Mardan, Mohammed; Stimmelmayr, Michael - 2017

tax revenues in the short run, in which neither firms nor governments can adjust their behavior, due to the cross-border … loss offset inherent to formula apportionment. In the medium run, in which only firms can adjust their strategies, tax …

Persistent link: https://www.econbiz.de/10011615923

Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?

Mardan, Mohammed; Stimmelmayr, Michael - 2017

Persistent link: https://www.econbiz.de/10011611957

On the Implications of Introducing Cross-Border Loss-Offset in the European Union

Kalamov, Zarko; Runkel, Marco - 2015

enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign …

Persistent link: https://www.econbiz.de/10011307104

On the implications of introducing cross-border loss-offset in the European Union

Kalamov, Zarko Y.; Runkel, Marco - 2015

enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign …

Persistent link: https://www.econbiz.de/10011295801

Grenzüberschreitender Gewinnausgleich und Steuerwettbewerb

Mardan, Mohammed; Stimmelmayr, Michael - In: KOF-Analysen : Konjunkturanalyse: Prognose ... (2019) 3, pp. 95-104

Persistent link: https://www.econbiz.de/10012157948

Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?

Mardan, Mohammed; Stimmelmayr, Michael - In: European economic review : EER 102 (2018), pp. 188-210

Persistent link: https://www.econbiz.de/10011975579

On the implications of introducing cross-border loss-offset in the European Union

Kalamov, Zarko Y.; Runkel, Marco - In: Journal of public economics 144 (2016), pp. 78-89

Persistent link: https://www.econbiz.de/10011654817

Multijurisdictional firms and governments' strategies under alternative tax designs

Gérard, Marcel - 2005

Conducted in a framework which embodies tax-shifting opportunities, risk of losses and possibility of interjurisdictional loss-offset, this paper investigates a reform of multijurisdictional enterprises taxation, a move from Separate Accounting to Formulary Apportionment. Findings are summarised...

Persistent link: https://www.econbiz.de/10010273731

Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs

Gérard, Marcel - CESifo - 2005

Persistent link: https://www.econbiz.de/10005766254

Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?

Gérard, Marcel; Weiner, Joann - 2003

Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-border loss offset … cross-border loss offset mitigates both the reactions of a multijurisdictional firm to tax changes and the amount of tax …

Persistent link: https://www.econbiz.de/10010315862