The Resource Implications of Marks & Spencer on Austria's group tax regime

Implications of Marks & Spencer on Austria's group tax regime

Label
Implications of Marks & Spencer on Austria's group tax regime
Title
Implications of Marks & Spencer on Austria's group tax regime
Creator
Subject
Language
eng
Summary
The judgment of the European Court of Justice in Marks & Spencer (C-446/03), concerning whether domestic group tax regimes have to be extended to losses incurred by foreign subsidiaries, has revealed some weaknesses in Austria's regime
Citation source
In: Tax notes international. - Arlington. - Vol. 41 (2006),
http://library.link/vocab/creatorName
Stefaner, M.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
  • cross-border loss relief
Label
Implications of Marks & Spencer on Austria's group tax regime
Instantiates
Publication
Label
Implications of Marks & Spencer on Austria's group tax regime
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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