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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)
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Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 46 checked references that resolve
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LOSS CARRYBACK AND CARRYOVER PROVISION: EFFECTIVENESS AND ECONOMIC IMPLICATIONS
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Policy Watch: The Expanding Reach of the Individual Alternative Minimum Tax
resolves10.1017/cbo9780511676215.021
Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (the ‘Parent–Subsidiary Directive’)
resolves10.2139/ssrn.2128096
Income-Related Minimum Taxation Concepts and Their Impact on Corporate Investment Decisions
resolves10.2139/ssrn.1092448
Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data
resolves10.1016/s0047-2727(97)00023-6
The no-loss offset provision and the attitude towards risk of a risk-neutral firm
resolves10.1111/j.1467-9442.2008.00551.x
Why the European Union Should Adopt Formula Apportionment with a Sales Factor*
resolves10.2139/ssrn.2128991
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)
resolves10.1007/s10797-006-9008-6
How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals
resolves10.1093/oxrep/grn032
The European Commission's proposal for a common consolidated corporate tax base
resolves10.1016/s0047-2727(99)00036-5
Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment
resolves10.2307/1914303
An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment
resolves10.1086/NTJ41791631
RECENT DEVELOPMENTS IN STATE TAX APPORTIONMENT AND THE CIRCUMSCRIPTION OF UNITARY BUSINESS
resolves10.1023/b:itax.0000011400.45314.57
The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States
resolves10.1016/s0047-2727(03)00060-4
Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada
resolves10.1007/bf03372776
Investitionswirkungen der Gruppenbesteuerung — Die österreichische Steuerreform als Vorbild für die deutsche Organschaft?
resolves10.1515/9783486782424-007
4. Die Ableitung von gesellschafterindividuellen Zielen der Steüerplanung bei Mitunternehmergemeinschaften und die Bestimmung des individuell optimalen Manövriermasseneinsatzes
resolves10.2139/ssrn.1456373
Corporate Average Tax Rates Under the CCCTB and Possible Methods for International Loss-Offset
resolves10.1007/978-1-349-72971-5_4
The Rationales for Comprehensive Approaches to European Corporate Profits Taxation
resolves10.2139/ssrn.700297
Wealth Tax as Alternative Minimum Tax - the Impact of a Wealth Tax on Business Structure and Strategy
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Proposals for a European Corporate Taxation and their Influence on Multinationals' Tax Planning
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Taxation under Formula Apportionment—Tax Competition, Tax Incidence, and the Choice of Apportionment Factors
resolves10.1016/s0047-2727(98)00050-4
Evaluating the minimum asset tax on corporations: an option pricing approach
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Präsidentenrede von Univ.-Prof. Dr. Jochen Eulert - am 2.10.2006 anlässlich der 92. Tagung Deutsche Gesellschaft für Orthopädie und Orthopädische Chirurgie e.V. (DGOOC) 2. bis 6. Oktober 2006, Berlin Univ.-Prof. Dr. Jochen Eulert, Präsident 2006 Bayerische Julius-Maximilians-Universität Würzburg
The 34 references without a DOI — listed, not checked
no DOI — not checkedThe Delineation and Apportionment of an EU Consolidated Tax Base for Multi-Jurisdictional Corporate Income Taxation: A Review of Issues and Options
no DOI — not checkedHow to assess investment proposals
no DOI — not checkedCorporate Tax: The case for the repealing of the Corporate Alternative Minimum Tax
no DOI — not checkedVerlustber�cksichtigung �ber die Grenzen hinweg, Vergleichende Gegen�berstellung der Verlustverrechnungsm�glichkeiten in 33 L�ndern
no DOI — not checkedCommunication from the Commission to the Council, the European Parliament and the Economic and Social Committee. Towards an Internal Market without Tax Obstacles
no DOI — not checkedCommunication from the Commission to the Council, the European Parliament and the European Economic and Social Committee -An Internal Market without company tax obstacles: achievements, ongoing initiatives and remaining challenges
no DOI — not checkedImplementing the Community Lisbon Programme: Progress to date and next steps towards a Common Consolidated Corporate Tax Base (CCCTB)
no DOI — not checkedA overview of the main issues that emerged at a second meeting of the subgroup on group taxation
no DOI — not checkedCommon Consolidated Corporate Tax Base Working Community. An overview of the main issues that emerged at the third meeting of the subgroup on group taxation
no DOI — not checkedOpinion of European Economic and Social Committee on the Creation of a Common Consolidated Corporate Tax Base in the EU
no DOI — not checkedEuropean Parliament Resolution on Taxation of Undertakings in the European Union: A Common Consolidated Corporate Tax Base
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no DOI — not checkedCross-Border Loss Offset And Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?
no DOI — not checkedHome State Taxation vs. Common Base Taxation
no DOI — not checkedReforming the tax system in Brazil
no DOI — not checkedEuropean Tax Allocation System (ETAS): A Proposal for a Consolidated European Tax System
no DOI — not checkedEU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyser
no DOI — not checkedThe Taxation of the European Company
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no DOI — not checkedGlobalization of the Corporate Income Tax: The Role of Allocation
no DOI — not checkedAusma� der steuerlichen Verlustverrechnung -Eine empirische Analyse der Aufkommens-und Verteilungswirkungen
no DOI — not checkedPrinciples for Dividing the State Corporate Tax Base
no DOI — not checkedAsymmetric Taxation and Cross-Border Investment Decisions
no DOI — not checkedThe Commission's Proposals on Company Taxation from a Spanish Perspective
no DOI — not checkedEstimating Corporate Marginal Tax Rates with Asymmetric Tax Treatment of Gains and Losses
no DOI — not checkedScientific Advisory Council of the Federal Ministry of Finance
no DOI — not checkedEU-Recht und Harmonisierung der Konzernbesteuerung in Europa
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no DOI — not checkedFormulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada
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