Sökning: "Anna Gerson"

Hittade 1 avhandling innehållade orden Anna Gerson.

  1. 1. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    Detta är en avhandling från Jönköping : JIBS

    Författare :Anna Gerson; Högskolan i Jönköping.; [2009]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; LAW JURISPRUDENCE Financial law; RÄTTSVETENSKAP JURIDIK Finansrätt; LAW JURISPRUDENCE Other law European law; RÄTTSVETENSKAP JURIDIK Övrig rätt EU-rätt;

    Sammanfattning : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. LÄS MER