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The US qualified intermediaries and some EU tax innovations: stones to build up a new system of international savings taxation

Gérard, Marcel - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 215-220). 2005

Persistent link: https://www.econbiz.de/10003308047

Journal of multistate taxation and incentives

New York, NY : Thomson Reuters/WG&L - Nachgewiesen 19.2009/10 -

Persistent link: https://www.econbiz.de/10003835117

Nalogoobloženie v Respublike Belarusʹ i puti ego soveršenstvovanija

Polujan, Vladimir N.; Selickaja, Ėlla A. - In: Vesnik Belaruskaha Dzjaržaŭnaha Ėkanamičnaha … (2008) 2, pp. 19-22

Persistent link: https://www.econbiz.de/10003794394

The effects of the length of the tax-loss carryback period on tax receipts and corporate marginal tax rates

Graham, John R.; Kim, Hyunseob - 2009

"We investigate how the length of the net operating loss carryback period affects corporate liquidity and marginal tax rates. We estimate that extending the carryback period from two to five years, as recently proposed in Presiden Obama's budget blueprint, would provide $19 ($34) billion of...