Weiner, Joann
Gérard, Marcel
[FUCAM]
(eng)
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.
(fre)
Cet article discute la proposition 2001 de la Commission Européenne de taxation des multinationales, en particulier l'introduction de la compensation internationale des pertes.
Bibliographic reference |
Weiner, Joann ; Gérard, Marcel. Cross border loss offset and formulary apportionment: A contribution to the European debate on the taxation of multinationals. In: National Tax Association Proceedings, 96th Annual Conference, Vol. (2004) |
Permanent URL |
http://hdl.handle.net/2078/18759 |