Motivated by the EU Commission s suggested company tax reforms, this paper investigates how cross-border loss offset … cross-border loss offset mitigates both the reactions of a multijurisdictional firm to tax changes and the amount of tax …

Motivated by the EU Commission‘s suggested company tax reforms, this paper investigates how cross-border loss offset … cross-border loss offset mitigates both the reactions of a multijurisdictional firm to tax changes and the amount of tax …