On the Implications of Introducing Cross-Border Loss-Offset in the European Union
Year of publication: |
2015
|
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Authors: | Kalamov, Zarko ; Runkel, Marco |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | cross-border loss-offset | tax competition | profit shifting |
Series: | CESifo Working Paper ; 5436 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 830238344 [GVK] hdl:10419/113768 [Handle] RePec:ces:ceswps:_5436 [RePEc] |
Classification: | H32 - Firm ; F23 - Multinational Firms; International Business |
Source: |
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On the implications of introducing cross-border loss-offset in the European Union
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