Impact of Cross-Border Loss Offset and Formulary Apportionment on Multinational Firms'Choices and Tax Competition;Comment la compensationinternationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale

Economie et Prevision

Volumn 173, Issue 2, 2006, Pages 65-77

  Gérard, Marcel ^a   Weiner, Joann Martens ^b  

^a Facultes Universitaires Catholiques de Mons   (Belgium)

^b GEORGE WASHINGTON UNIVERSITY   (United States)

Author keywords

Cross border loss offset; Multinational firms; Tax competition

Indexed keywords

EID: 34547947899     PISSN: 02494744     EISSN: None     Source Type: Journal    
DOI: 10.3406/ecop.2006.7939     Document Type: Article

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