Similar Search Results

Die steuerbegünstigte Übertragung offengelegter stiller Rücklagen : Bedeutung und Vorteulhaftigkeit

Vodrazka, Karl - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 52 (1976) 4, pp. 317-323

Persistent link: https://www.econbiz.de/10002992249

Die steuerbegünstigte Übertragung offengelegter stiller Rücklagen : Bedeutung und Vorteulhaftigkeit

Vodrazka, Karl - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 53 (1976) 1, pp. 51-66

Persistent link: https://www.econbiz.de/10002992254

Group taxation, asymmetric taxation and cross-border investment incentives in Austria

Niemann, Rainer; Treisch, Corinna - 2005

In 2005, Austria modified its group taxation regime and now provides an option for cross-border loss-offset. We analyse the combined impact of Austria's new group taxation and loss-offset limitations on cross-border investment decisions of domestic corporations. Monte Carlo simulations in an...

Persistent link: https://www.econbiz.de/10003084481

Group taxation, asymmetric taxation and cross-border investment incentives in Austria

Niemann, Rainer (contributor); Treisch, Corinna (contributor) - 2005

In 2005, Austria modified its group taxation regime and now provides an option for crossborder loss-offset. We analyse the combined impact of Austria's new group taxation and lossoffset limitations on cross-border investment decisions of domestic corporations. Monte Carlo simulations in an...