The Resource Source versus residence - losses in the light of the EC freedoms

Source versus residence - losses in the light of the EC freedoms

Label
Source versus residence - losses in the light of the EC freedoms
Title
Source versus residence - losses in the light of the EC freedoms
Creator
Subject
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
Instantiates
Publication
Label
Source versus residence - losses in the light of the EC freedoms
Publication

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