{"user_id":"21222","series_title":"arqus - Quantitative Research in Taxation","year":"2009","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)","citation":{"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.","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} }","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.","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.","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).","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."},"_id":"14916","volume":66,"type":"working_paper","date_updated":"2022-01-06T06:52:11Z","intvolume":"        66","date_created":"2019-11-13T09:22:44Z","publication_status":"published","language":[{"iso":"eng"}],"status":"public","author":[{"first_name":"Claudia","full_name":"Dahle, Claudia","last_name":"Dahle"},{"full_name":"Bäumer, Michaela","last_name":"Bäumer","first_name":"Michaela"}],"department":[{"_id":"187"}]}