Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System)

C. Dahle, M. Bäumer, Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System), 2009.

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Working Paper | Published | English
Author
Dahle, Claudia; Bäumer, Michaela
Publishing Year
Series Title / Volume
arqus - Quantitative Research in Taxation
Volume
66
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Dahle C, Bäumer M. Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System). Vol 66.; 2009.
Dahle, C., & Bäumer, M. (2009). Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System) (Vol. 66).
@book{Dahle_Bäumer_2009, series={arqus - Quantitative Research in Taxation}, title={Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System)}, volume={66}, author={Dahle, Claudia and Bäumer, Michaela}, year={2009}, collection={arqus - Quantitative Research in Taxation} }
Dahle, Claudia, and Michaela Bäumer. Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System). Vol. 66. Arqus - Quantitative Research in Taxation, 2009.
C. Dahle and M. Bäumer, Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System), vol. 66. 2009.
Dahle, Claudia, and Michaela Bäumer. Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System). Vol. 66, 2009.

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