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Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale

Gérard, Marcel; Weiner, Joann Martens - In: Economie & prévision : EP 173 (2006) 2, pp. 65-77

Persistent link: https://www.econbiz.de/10003404928

Cross-border loss offset and formulary apportionment : how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?

Gérard, Marcel; Weiner, Joann Martens - 2003

Motivated by the EU Commission s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...

Persistent link: https://www.econbiz.de/10011509337

Cross-border loss offset and formulary apportionment : a contribution to the European debate on the taxation of multinationals

Weiner, Joann Martens; Gérard, Marcel - In: Proceedings / 96th Annual Conference on Taxation : …, (pp. 360-366). 2004

Persistent link: https://www.econbiz.de/10002543644

Cross-border loss offset and formulary apportionment : how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?

Gérard, Marcel; Weiner, Joann Martens - 2003

Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...

Persistent link: https://www.econbiz.de/10001781481