WebbFollowing recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where multinational firms choose the size of a risky investment and host countries endogenously choose tax rates. WebbAEOI refers to the Automatic Exchange of Information between international tax authorities in an effort to reduce global tax evasion and increase tax transparency. This includes information relating to Financial Accounts, tax rulings, cross-border arrangements, etc. The Automatic Exchange of Information specifically relating to Financial ...
Guidelines on Advance Rulings for Classification, Origin and …
WebbSandler, Travis & Rosenberg, P.A. WebbCross-Border Loss Offset Can Fuel Tax Competition. Andreas Haufler and Mohammed Mardan () . No 4089, CESifo Working Paper Series from CESifo Abstract: Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at least in Europe. This paper analyzes the effects of introducing a … how to draw a horse from behind
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