Tax losses and ex-ante offshore transfer of intellectual property
Year of publication: |
2023
|
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Authors: | Sharma, Rishi R. ; Slemrod, Joel ; Stimmelmayr, Michael |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 226.2023, p. 1-14
|
Subject: | Intellectual property | Corporate taxation | Loss offset | Tax avoidance | Immaterialgüterrechte | Intellectual property rights | Steuervermeidung | Unternehmensbesteuerung | Verlust | Loss | Welt | World | Theorie | Theory |
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