The Resource Cross-border loss relief for permanent establishments under EC law

Cross-border loss relief for permanent establishments under EC law

Label
Cross-border loss relief for permanent establishments under EC law
Title
Cross-border loss relief for permanent establishments under EC law
Creator
Subject
Language
eng
Summary
This article analyses the jurisprudence of the European Court of Justice on permanent establishments to determine the responsibilities of Member States and their limits in respect of cross-border loss relief from the home state's perspective. The article reveals apparent inconsistencies and endeavours to answer open questions in this regard
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 64 (2010),
http://library.link/vocab/creatorName
Haslehner, W.C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • PE
  • cross-border loss relief
  • EU law
Label
Cross-border loss relief for permanent establishments under EC law
Instantiates
Publication
Label
Cross-border loss relief for permanent establishments under EC law
Publication

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      52.37366609999999 4.9336932
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