The Resource Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F

Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F

Label
Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F
Title
Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F
Creator
Subject
Language
eng
Summary
The authors discuss if the dual consolidated loss rule, as contained in Article 14(1)No 5 of the German corporate income tax act, is compatible with EU law
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 22 (2013),
http://library.link/vocab/creatorName
  • Scheipers, T
  • Linn, A
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • dual consolidated loss
  • losses
  • EU law
Label
Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F
Instantiates
Publication
Label
Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F
Publication

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