The Resource The European Union and group relief : how will the Marks & Spencer case impact?

The European Union and group relief : how will the Marks & Spencer case impact?

Label
The European Union and group relief : how will the Marks & Spencer case impact?
Title
The European Union and group relief : how will the Marks & Spencer case impact?
Subject
Language
eng
Summary
The European Court of Justice handed down its judgment on Marks & Spencer (Case C-446/03) on December 13, 2005. Marks & Spencer has won its appeal, albeit with significant restrictions. The appeal by Marks & Spencer was based on the issue of whether the losses suffered by its foreign subsidiaries could be offset against the taxable profits of the UK parent. The pending judgment aroused great interest and speculation. A number of governments have already provided for cross-border consolidation rules, with most including significant restrictions. Effective planning for cross-border group relief requires careful consideration and the ramifications of this important judgment will have far reaching consequences. In this Special Report experts at well known international law and accountancy firms consider the group relief provisions in their respective countries and the effects of the Marks & Spencer judgment
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • Marks & Spencer case
  • ECJ case law
  • cross-border loss relief
Label
The European Union and group relief : how will the Marks & Spencer case impact?
Instantiates
Publication
Extent
50 p.
Label
The European Union and group relief : how will the Marks & Spencer case impact?
Publication
Extent
50 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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