The Resource Source versus residence - losses in the light of the EC freedoms
Source versus residence - losses in the light of the EC freedoms
Resource Information
The item Source versus residence - losses in the light of the EC freedoms represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Source versus residence - losses in the light of the EC freedoms represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- This paper examines the treatment of losses suffered from cross-border business activities performed within the internal market. Held to the principle of supremacy of Community Law the consideration of cross-border losses is analysed in the light of the Treaty's four freedoms
- Language
- eng
- Label
- Source versus residence - losses in the light of the EC freedoms
- Title
- Source versus residence - losses in the light of the EC freedoms
- Language
- eng
- Summary
- This paper examines the treatment of losses suffered from cross-border business activities performed within the internal market. Held to the principle of supremacy of Community Law the consideration of cross-border losses is analysed in the light of the Treaty's four freedoms
- Citation source
- Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 335-363
- http://library.link/vocab/creatorName
- Aigner, F
- Geographic coverage
-
- International
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- cross-border loss relief
- fundamental freedoms
- EU Treaty
- ECJ case law
- source principle of taxation
- residence principle of taxation
- Label
- Source versus residence - losses in the light of the EC freedoms
- Label
- Source versus residence - losses in the light of the EC freedoms
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Source-versus-residence---losses-in-the-light-of/IJP6jeQTPtI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Source-versus-residence---losses-in-the-light-of/IJP6jeQTPtI/">Source versus residence - losses in the light of the EC freedoms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Source-versus-residence---losses-in-the-light-of/IJP6jeQTPtI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Source-versus-residence---losses-in-the-light-of/IJP6jeQTPtI/">Source versus residence - losses in the light of the EC freedoms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
