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- W1980436184 abstract "This study was prompted by the EU Commission’s end-2001 suggestions for corporate tax reform. The authors investigate how cross-border loss offset and formulary apportionment of a consolidated tax base affect a multi-jurisdictional firm’s value and investment behavior, as well as the behavior of governments potentially engaged in tax competition. The paper shows that cross-border loss offset increases the value of the firm, can mitigate its reactions to tax changes, and can reduce tax competition between governments. Introducing cross-border loss offset arguably improves the tax system, even without resorting to formulary apportionment of a consolidated tax base." @default.
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- W1980436184 date "2006-01-01" @default.
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- W1980436184 title "Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale" @default.
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- W1980436184 doi "https://doi.org/10.3406/ecop.2006.7939" @default.
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