Restricting Tax Loss Transfers,”
by Anna Theresa Buhrle, Elisa Casi,
Barbara Stage and Johannes Voget,
dated August, 2023
This paper examines the economic consequences
of anti-loss trafficking rules, which
disallow the use of tax loss carry-forwards
after a substantial change in ownership or
activity. The paper concludes that
anti-loss trafficking rules will decrease
the volume of M&As.
Note: Full-text of this paper can be obtained by clicking
on the above title.
1065 Executive Parkway, Suite 205
St. Louis, MO 63141
Ph. 314.434.3800
Fax 314.434.3809
2023 Capital Advisors, Inc. All Rights Reserved.
"
";
"
";
"
";
"
";
"
";
"
";





