The Resource Compensation of losses within the EC

Compensation of losses within the EC

Label
Compensation of losses within the EC
Title
Compensation of losses within the EC
Creator
Subject
Summary
Reviews the possibilities concerning the utilization of foreign losses through fiscal unity or permanent establishments under the current Dutch case law. Discusses the proposal for an EC Directive concerning the compensation of cross-border losses and the objections against this Directive. The transfer of tax claims within the EC and its implementation in Dutch law are also discussed
Citation source
In: EC tax review. - The Hague. - Vol. 5 (1996),
http://library.link/vocab/creatorName
Mulders, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • loss relief
  • collection of tax
  • group of companies
Label
Compensation of losses within the EC
Publication

Library Locations

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