The Resource The tax revenue implications of Marks & Spencer for Germany

The tax revenue implications of Marks & Spencer for Germany

Label
The tax revenue implications of Marks & Spencer for Germany
Title
The tax revenue implications of Marks & Spencer for Germany
Creator
Subject
Language
eng
Summary
This article calculates the potential tax revenue losses for Germany if the European Court of Justice ruling in the Marks & Spencer case forces the EU member countries to allow that multinational firms set foreign losses against domestic taxable profits
Citation source
In: Tax notes international. - Arlington. - Vol. 38 (2005),
http://library.link/vocab/creatorName
  • Fuest, C
  • Hemmelgarn, T
  • Ramb, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
  • group treatment
  • cross-border loss relief
Label
The tax revenue implications of Marks & Spencer for Germany
Instantiates
Publication
Label
The tax revenue implications of Marks & Spencer for Germany
Publication

Library Locations

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