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déduction du report déficitaire

tax loss carry-forward

fiscalité - iate.europa.eu

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Financial leverage and corporate taxation: evidence from german corporate tax return data... We also find that the debt ratio is less responsive for small corporations and for corporations that benefit from various other forms of tax shields, in particular depreciation allowances and tax loss carry-forward....

général - core.ac.uk - PDF: econstor.eu

tax loss carryforward

fiscalité - iate.europa.eu

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This draft dated: 09/21/2007We examine the market impact of issuances of public and private debt by firms with sizable tax loss carryforwards....

général - core.ac.uk - PDF: www.fma.org

Debt issuance in the face of tax loss carryforwards*We examine the market impact of issuances of public and private debt by firms with sizable tax loss carryforwards....

PDF: www.efmaefm.org

Tax loss offset restrictions - last resort for the treasury?: an empirical evaluation of tax loss offset restrictions based on micro data...EUR.Micro simulation, loss offset restrictions, corporate taxation, tax loss carryforward, tax loss carry-back, tax reform

PDF: www.diw.de

Tax loss offset restrictions: last resort for the treasury? an empirical evaluation of tax loss offset rectrictions based on micro data... --micro simulation,loss offset restrictions,corporate taxation,tax loss carryforward,tax loss carry-back

PDF: econstor.eu

Debt issuance in the face of tax loss carryforwards∗We examine the market impact of issuances of public and private debt by firms with sizable tax loss carryforwards....

PDF: www.olemissbusiness.com