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~subject:"Cross-border loss offset"
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Search: subject:"Common Consolidated Corporate Tax Base (CCCTB)"
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Cross-border loss offset
Common Consolidated Corporate Tax Base (CCCTB)
3
Besteuerungsverfahren
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Business in Europe: Framework for Income Taxation (BEFIT)
2
Common (Consolidated) Corporate Tax Base (C(C)CTB)
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Corporate income tax
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EU countries
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EU tax law
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Pillar 1
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Taxation procedure
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Common consolidated corporate tax base (CCCTB)
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Corporate losses
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Corporate taxation
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EU tax harmonization
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Mardan, Mohammed
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Stimmelmayr, Michael
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KOF-Analysen : Konjunkturanalyse: Prognose ...
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Grenzüberschreitender Gewinnausgleich und Steuerwettbewerb
Mardan, Mohammed
;
Stimmelmayr, Michael
- In:
KOF-Analysen : Konjunkturanalyse: Prognose ...
(
2019
)
3
,
pp. 95-104
Persistent link: https://www.econbiz.de/10012157948
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