How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

Originalsprache	Englisch
Fachzeitschrift	International Tax and Public Finance
Jahrgang	2025
DOIs	https://doi.org/10.1007/s10797-025-09930-8
Publikationsstatus	Elektronische Veröffentlichung vor Drucklegung - Dez. 2025

Zugriff auf Dokument

@article{d638dc74f4214dfd810ef237ea61f916,

title = "How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty",

author = "An Chen and Peter Hieber and Caren Sureth-Sloane",

year = "2025",

month = dec,

doi = "10.1007/s10797-025-09930-8",

language = "English",

volume = "2025",

journal = "International Tax and Public Finance",

issn = "0927-5940",

publisher = "Springer New York",

}

TY - JOUR

T1 - How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty

AU - Chen, An

AU - Hieber, Peter

AU - Sureth-Sloane, Caren

PY - 2025/12

Y1 - 2025/12

U2 - 10.1007/s10797-025-09930-8

DO - 10.1007/s10797-025-09930-8

M3 - Journal article

SN - 0927-5940

VL - 2025

JO - International Tax and Public Finance

JF - International Tax and Public Finance

ER -