The Resource Cross-border loss relief in the EU : uncertainty remains after Oy AA

Cross-border loss relief in the EU : uncertainty remains after Oy AA

Label
Cross-border loss relief in the EU : uncertainty remains after Oy AA
Title
Cross-border loss relief in the EU : uncertainty remains after Oy AA
Creator
Subject
Language
eng
Summary
This article discusses the European Court of Justice's recent judgments addressing relief for cross-border losses, particularly with regard to group consolidation regimes, focusing on the Marks & Spencer and Oy AA cases
Citation source
In: Tax notes international. - Arlington. - Vol. 48 (2007),
http://library.link/vocab/creatorName
  • Kiekebeld, B.J
  • Smit, D.S. (Daniël)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • cross-border loss relief
  • ECJ case law
  • group treatment
  • Marks & Spencer case
Label
Cross-border loss relief in the EU : uncertainty remains after Oy AA
Instantiates
Publication
Label
Cross-border loss relief in the EU : uncertainty remains after Oy AA
Publication

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