Cross-border loss offset can fuel tax competition
Year of publication: |
2014
|
---|---|
Authors: | Haufler, Andreas ; Mardan, Mohammed |
Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 106.2014, p. 42-61
|
Subject: | Cross-border loss relief | Tax competition | Multinational firms | Theorie | Theory | Steuerwettbewerb | Multinationales Unternehmen | Transnational corporation | Steuervergünstigung | Tax incentive | Verlust | Loss | Außensteuerrecht | Cross-border taxation | Europa | Europe | Doppelbesteuerung | Double taxation |
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