The Resource Latest developments on cross-border loss relief in Germany

Latest developments on cross-border loss relief in Germany

Label
Latest developments on cross-border loss relief in Germany
Title
Latest developments on cross-border loss relief in Germany
Creator
Subject
Language
eng
Summary
In this note, the author reviews the implementation of the Marks & Spencer decision in Germany. Although it was anticipated that the impact of the decision would extend to all Member States, the German tax authorities continue to deny a deduction for tax losses incurred by non-resident EU subsidiaries. Two recent cases pending before the Federal Finance Court, however, finally address the application of the Marks & Spencer principles in Germany
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • cross-border loss relief
  • case law
Label
Latest developments on cross-border loss relief in Germany
Instantiates
Publication
Label
Latest developments on cross-border loss relief in Germany
Publication

Library Locations

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