The Resource Rechtssache Timac Agro Deutschland - das Ende der Berücksichtigung finaler Verluste? = ECJ case Timac Agro Deutschland - final cross-border losses of permanent establishments no longer deductible?

Rechtssache Timac Agro Deutschland - das Ende der Berücksichtigung finaler Verluste? = ECJ case Timac Agro Deutschland - final cross-border losses of permanent establishments no longer deductible?

Label
Rechtssache Timac Agro Deutschland - das Ende der Berücksichtigung finaler Verluste? = ECJ case Timac Agro Deutschland - final cross-border losses of permanent establishments no longer deductible?
Title
Rechtssache Timac Agro Deutschland - das Ende der Berücksichtigung finaler Verluste? = ECJ case Timac Agro Deutschland - final cross-border losses of permanent establishments no longer deductible?
Creator
Subject
Language
eng
Summary
The authors analyse ECJ case Timac Agro Deutschland (C388/14) concerning the tax treatment of final losses of a foreign PE, which has the potential to exert a remarkable effect on upcoming decisions of jurisdictions and lawmakers within the EEA
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),
http://library.link/vocab/creatorName
  • Cloer, A
  • Sejdija, F
  • Vogel, N
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • losses
  • PE
Label
Rechtssache Timac Agro Deutschland - das Ende der Berücksichtigung finaler Verluste? = ECJ case Timac Agro Deutschland - final cross-border losses of permanent establishments no longer deductible?
Instantiates
Publication
Label
Rechtssache Timac Agro Deutschland - das Ende der Berücksichtigung finaler Verluste? = ECJ case Timac Agro Deutschland - final cross-border losses of permanent establishments no longer deductible?
Publication

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