Working Paper
Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?
Marcel Gérard, Joann Weiner
CESifo, Munich, 2003
CESifo Working Paper No. 1004
CESifo, Munich, 2003
CESifo Working Paper No. 1004