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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
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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...
Persistent link: https://www.econbiz.de/10003113107
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Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria
Niemann, Rainer; Treisch, Corinna - 2021
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 loss-offset limitations on cross-border investment decisions of domestic corporations. Monte Carlo simulations in an...
Persistent link: https://www.econbiz.de/10013318366
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Tax incentives to appear small : evidence from Thai firms and corporate groups
Banternghansa, Chanont; Athiphat Muthitacharoen; … - 2021
Persistent link: https://www.econbiz.de/10012505176
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Taxation of nonprofit organizations : cases and materials
Fishman, James J.; Schwarz, Stephen - 2010 - 3. ed.
Persistent link: https://www.econbiz.de/10008760389
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Steuerlicher Standortvergleich zwischen Berlin und dem übrigen Bundesgebiet aus betriebswirtschaftlicher Sicht
Wolz, Birgit - 1985
Persistent link: https://www.econbiz.de/10000043610
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Betriebswirtschaftliche Analysen als Beitrag zur Steuerrechtsinterpretation und -gestaltung
Rautenberg, Hans Günter - In: Steuertheorie, Steuerpolitik und Steuerpraxis : …, (pp. 211 - 230). 2005
Persistent link: https://www.econbiz.de/10014556041
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Verkehrsteuern : Umsatzsteuer und Grunderwerbsteuer
Gellrich, Kai M. - 2011
Dieses Lehrbuch ermöglicht es, sich in kurzer Zeit einen fundierten Einblick in die Verkehrssteuern zu verschaffen. Die wesentlichen Prinzipien der Besteuerung werden anschaulich erläutert und mit Abbildungen verdeutlicht.
Persistent link: https://www.econbiz.de/10014425324