Sökning: "permanent income shifting"
Hittade 1 avhandling innehållade orden permanent income shifting.
1. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and DenmarkDetta är en avhandling från Jönköping : JIBS
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