The Resource The impact of Marks & Spencer in Belgium, a Member State without tax consolidation legislation

The impact of Marks & Spencer in Belgium, a Member State without tax consolidation legislation

Label
The impact of Marks & Spencer in Belgium, a Member State without tax consolidation legislation
Title
The impact of Marks & Spencer in Belgium, a Member State without tax consolidation legislation
Creator
Subject
Language
eng
Summary
Although one might think that the Marks & Spencer case has no impact on EU Member States whose law does not provide for any group relief, Organschaft, tax grouping or tax consolidation rules, there certainly are tax consequences for those EU Member States. This article's main focus is on the Belgian tax consequences of the case
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
http://library.link/vocab/creatorName
  • Van Vlem, X
  • Goemaere, C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
  • cross-border loss relief
  • losses
Label
The impact of Marks & Spencer in Belgium, a Member State without tax consolidation legislation
Instantiates
Publication
Label
The impact of Marks & Spencer in Belgium, a Member State without tax consolidation legislation
Publication

Library Locations

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      52.3736660 4.9336932
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