Cross border loss offset and formulary apportionment: A contribution to the European debate on the taxation of multinationals
(2004) National Tax Association - Tax Institute of America. Proceedings of the Annual Conference on Taxation — (2004)
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- Authors
- Abstract
- (en) That paper discusses the 2001 Proposal of the European Commission regarding the taxation of multinational companies in Europe, especially the introduction of cross border loss offset.
- Affiliations
Louvain School of Management Accounting & Finance
Citations
Weiner, J., & Gérard, M. (2004). Cross border loss offset and formulary apportionment: A contribution to the European debate on the taxation of multinationals. National Tax Association - Tax Institute of America. Proceedings of the Annual Conference on Taxation. Published. https://hdl.handle.net/2078.5/72749 (Original work published 2004)