The Resource Beyond Marks & Spencer : cross-border losses and EC law

Beyond Marks & Spencer : cross-border losses and EC law

Label
Beyond Marks & Spencer : cross-border losses and EC law
Title
Beyond Marks & Spencer : cross-border losses and EC law
Creator
Subject
Language
eng
Summary
A recent decision by Germany's Finance Court Munich that foreign losses may offset domestic profits adds new momentum to the international discussion about the tax treatment of cross-border losses and its possible incompatibility with fundamental freedoms established in the EC Treaty
Citation source
In: Tax notes international. - Arlington. - Vol. 38 (2005),
http://library.link/vocab/creatorName
Wimpissinger, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • cross-border loss relief
  • ECJ case law
  • Marks & Spencer case
  • fundamental freedoms
  • EU Treaty
Label
Beyond Marks & Spencer : cross-border losses and EC law
Instantiates
Publication
Label
Beyond Marks & Spencer : cross-border losses and EC law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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