The Resource New case law developments in Germany : finality of foreign permanent establishment losses

New case law developments in Germany : finality of foreign permanent establishment losses

Label
New case law developments in Germany : finality of foreign permanent establishment losses
Title
New case law developments in Germany : finality of foreign permanent establishment losses
Creator
Subject
Language
eng
Summary
In this note, the author reviews, in light of EU law, the recent decision of the Finance Court of Lower Saxony regarding the tax treatment of losses incurred by a foreign permanent establishment that is subsequently wound up. The Finance Court held that such losses are final and must be taken into account by the head office in the year in which they became final
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • PE
  • cross-border loss relief
Label
New case law developments in Germany : finality of foreign permanent establishment losses
Instantiates
Publication
Label
New case law developments in Germany : finality of foreign permanent establishment losses
Publication

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