Concepedia

Cross-border Loss Offset

Cross-Border Loss Offset is a tax accounting mechanism that allows a multinational enterprise to deduct losses incurred in one jurisdiction against profits earned in another jurisdiction, thereby reducing the group's consolidated cross-border tax liability.

8

Publications

252

Citations

14

Authors

15

Institutions

Publications per year

2017–2026

2

Parents

Publications

8

Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?

Marcel Gérard, Joann Martens Weiner · SSRN Electronic Journal · 2003 · 76 citations · Full text

, , +11

Group Taxation, Asymmetric Taxation, and Cross-Border Investment Incentives in Austria

Rainer Niemann, Corinna Treisch · SSRN Electronic Journal · 2005 · 59 citations · Full text

, , +15

Asymmetric Taxation and Cross-Border Investment Decisions

Rainer Niemann · SSRN Electronic Journal · 2004 · 46 citations · Full text

, , +16

The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries

Thomas Hoppe, Deborah Schanz, Susann Sturm et al. · SSRN Electronic Journal · 2020 · 20 citations · Full text

, , +10

Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?

Mohammed Mardan, Michael Stimmelmayr · European Economic Review · 2017 · 15 citations

, , +17

1–5 of 8

Authors

14

  1. RN
    Rainer Niemann

    University of Graz, Austria

    2 publications · 105 citations

    2

    h-index

  2. MM
    Mohammed Mardan

    ETH Zurich, Switzerland

    2 publications · 27 citations

    2

    h-index

  3. MG
    Marcel Gérard

    Ifo Institute for Economic Research, Germany

    2 publications · 87 citations

    2

    h-index

  4. JM
    Joann Martens Weiner

    UCLouvain Saint-Louis Brussels, Belgium

    2 publications · 87 citations

    2

    h-index

  5. CT
    Corinna Treisch

    Universität Innsbruck, Austria

    1 publications · 59 citations

    1

    h-index

1–5 of 14

Institutions

15

  1. Ifo Institute for Economic Research

    Munich, Germany

    4 h-index

    4 publications

    193 citations

  2. University of Graz

    Graz, Austria

    2 h-index

    2 publications

    105 citations

  3. Ludwig-Maximilians-Universität München

    Munich, Germany

    2 h-index

    3 publications

    52 citations

  4. Technische Hochschule Mannheim

    Mannheim, Germany

    1 h-index

    1 publications

    20 citations

  5. Munich Business School

    Munich, Germany

    1 h-index

    2 publications

    40 citations

  6. UCLouvain Saint-Louis Brussels

    Brussels, Belgium

    1 h-index

    1 publications

    76 citations

  7. Transparency International

    Prague, Czechia

    1 h-index

    1 publications

    20 citations

  8. Vienna University of Economics and Business

    Vienna, Austria

    1 h-index

    1 publications

    20 citations

1–8 of 15

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 214 citations

    5

    h-index

  2. Économie & prévision

    1 publications · 11 citations

    1

    h-index

  3. European Economic Review

    1 publications · 15 citations

    1

    h-index

  4. Journal of Economic Behavior & Organization

    1 publications · 12 citations

    1

    h-index

1–4