Tax revenue losses through cross-border loss offsets: an insuperable hurdle for implementing formula apportionment?
Metadata only
Datum
2017Typ
- Conference Paper
ETH Bibliographie
yes
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Publikationsstatus
publishedExterne Links
Buchtitel
CESifo Working Paper SeriesBand
Verlag
CESifoKonferenz
Thema
Separate accounting; Formula apportionment; Corporate losses; Cross-border loss offset; CCCTBOrganisationseinheit
03988 - Köthenbürger, Marko / Köthenbürger, Marko
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
ETH Bibliographie
yes
Altmetrics