The Resource Tax loss utilization through company reorganizations

Tax loss utilization through company reorganizations

Label
Tax loss utilization through company reorganizations
Title
Tax loss utilization through company reorganizations
Creator
Subject
Language
eng
Summary
In this article, the author outlines the rules of the Greek Income Tax Code on company restructurings and transfers of losses, including the impact of the applicable anti-abuse rules, in light of recent guidance issued by the Greek tax authorities
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 2-3 ; p. 43-52
http://library.link/vocab/creatorName
Perrou, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • losses
  • reorganization
  • merger
  • division
  • hive down
  • share exchange
  • legal seat
  • anti-avoidance
  • carry-over
  • Merger Directive
  • ECJ case law
Label
Tax loss utilization through company reorganizations
Instantiates
Publication
Label
Tax loss utilization through company reorganizations
Publication

Library Locations

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      52.3736660 4.9336932
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