{"year":"2009","department":[{"_id":"187"}],"publication_status":"published","user_id":"21222","date_created":"2019-11-13T09:22:44Z","status":"public","intvolume":"        66","_id":"14916","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)","author":[{"last_name":"Dahle","first_name":"Claudia","full_name":"Dahle, Claudia"},{"full_name":"Bäumer, Michaela","last_name":"Bäumer","first_name":"Michaela"}],"citation":{"apa":"Dahle, C., &#38; Bäumer, M. (2009). <i>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)</i> (Vol. 66).","mla":"Dahle, Claudia, and Michaela Bäumer. <i>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)</i>. Vol. 66, 2009.","ieee":"C. Dahle and M. Bäumer, <i>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)</i>, vol. 66. 2009.","ama":"Dahle C, Bäumer M. <i>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)</i>. Vol 66.; 2009.","bibtex":"@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} }","chicago":"Dahle, Claudia, and Michaela Bäumer. <i>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)</i>. Vol. 66. Arqus - Quantitative Research in Taxation, 2009.","short":"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."},"volume":66,"series_title":"arqus - Quantitative Research in Taxation","language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:52:11Z","type":"working_paper"}