Search Results - subject:"loss-offset"

Tax losses and ex-ante offshore transfer of intellectual property

Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - 2021

We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the...

Persistent link: https://www.econbiz.de/10012607400

Net operating loss policies in Poland : a tool for tax neutrality and a firm's antifragility

Cathala, Christophe - In: Financial internet quarterly 18 (2022) 3, pp. 68-79

The purpose of the article is to check the impact of Net Operating Loss Policies (NOL) for firms. Net Operating Loss Policies (NOL) are a central fiscal tool because they enable firms to be taxed on their average profitability over time. A complete NOL policy has 4 dimensions: a NOL carryforward...

Persistent link: https://www.econbiz.de/10013368207

Net operating loss policies in Poland: A tool for tax neutrality and a firm's antifragility

Cathala, Christophe - In: Financial Internet Quarterly 18 (2022) 3, pp. 68-79

Persistent link: https://www.econbiz.de/10013466314

Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - 2021

We develop a positive model of multinational firm behavior and analyze a firm's incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the...

Persistent link: https://www.econbiz.de/10012657968

Losses never sleep – The effect of tax loss offset on stock market returns during economic crises

Koch, Reinald; Holtmann, Svea; Giese, Henning - In: Journal of Business Economics 93 (2023) 1, pp. 59-109

We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger …

Persistent link: https://www.econbiz.de/10015198017

Losses never sleep : the effect of tax loss offset on stock market returns during economic crises

Koch, Reinald; Holtmann, Svea; Giese, Henning - In: Journal of business economics : JBE 93 (2023) 1/2, pp. 59-109

Persistent link: https://www.econbiz.de/10014227720

Losses never sleep: The effect of tax loss offset on stock market returns during economic crises

Koch, Reinald; Holtmann, Svea; Giese, Henning - 2022

We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger …

Persistent link: https://www.econbiz.de/10013190394

Pay for tax certainty? : advance tax rulings for risky investment under multi-dimensional tax uncertainty

Chen, An; Hieber, Peter; Sureth, Caren - 2022

uncertainty from tax reforms and tax audits in expected tax rates, tax bases, and in conjunction with loss offset restrictions. A …, their effectiveness crucially depends on tax system features such as loss offset restrictions and the ATR fee. … ATR allows the firm to take on riskier investments. If the ATR is employed in an environment with a generous tax loss …

Persistent link: https://www.econbiz.de/10013460094

Losses never sleep : the effect of tax loss offset on stock market returns during economic crises

Koch, Reinald; Holtmann, Svea; Giese, Henning - 2022

We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger …

Persistent link: https://www.econbiz.de/10013186465

Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty

Chen, An; Hieber, Peter; Sureth, Caren - 2022

Persistent link: https://www.econbiz.de/10013460373