The Resource Marks & Spencer : balanceren op grenzeloze verliesverrekening

Marks & Spencer : balanceren op grenzeloze verliesverrekening

Label
Marks & Spencer : balanceren op grenzeloze verliesverrekening
Title
Marks & Spencer : balanceren op grenzeloze verliesverrekening
Creator
Subject
Language
eng
Summary
Analysis of the impact of the Marks & Spencer decision, in particular the risks of the decision, the necessity of European legislation, the consequences for the Dutch tax system, in particular the treatment of liquidation losses and an alternative concerning a loss relief based on the source principle
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 135 (2006),
http://library.link/vocab/creatorName
Kemmeren, E.C.C.M
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • cross-border loss relief
Label
Marks & Spencer : balanceren op grenzeloze verliesverrekening
Instantiates
Publication
Label
Marks & Spencer : balanceren op grenzeloze verliesverrekening
Publication

Library Locations

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