Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
Year of publication: |
July 2023
|
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Authors: | Sharma, Rishi R. ; Slemrod, Joel ; Stimmelmayr, Michael |
Institutions: | National Bureau of Economic Research (issuing body) |
Publisher: |
Cambridge, Mass : National Bureau of Economic Research |
Subject: | Multinationales Unternehmen | Transnational corporation | Immaterialgüterrechte | Intellectual property rights | Auslandsverlagerung | Offshoring | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Verlustverrechnung | Loss offset |
Extent: | 1 Online-Ressource illustrations (black and white) |
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Series: | NBER working paper series ; no. w31452 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Hardcopy version available to institutional subscribers |
Other identifiers: | 10.3386/w31452 [DOI] |
Classification: | H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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