The Resource Cross-border group contribution, freedom of establishment and final losses
Cross-border group contribution, freedom of establishment and final losses
Resource Information
The item Cross-border group contribution, freedom of establishment and final losses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cross-border group contribution, freedom of establishment and final losses represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author discusses the impact of the freedom of establishment on the Finnish group contribution system in light of ECJ case law. It also discusses possible next steps that Finland should take in order to bring its group taxation system in line with EU law
- Language
- eng
- Label
- Cross-border group contribution, freedom of establishment and final losses
- Title
- Cross-border group contribution, freedom of establishment and final losses
- Language
- eng
- Summary
- In this article, the author discusses the impact of the freedom of establishment on the Finnish group contribution system in light of ECJ case law. It also discusses possible next steps that Finland should take in order to bring its group taxation system in line with EU law
- Citation source
- In: European taxation. - Amsterdam. - Vol. 61 (2021), no. 2/3 ; p. 51-59
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- fundamental freedoms
- group treatment
- PE
- cross-border loss relief
- ECJ case law
- Label
- Cross-border group contribution, freedom of establishment and final losses
- Label
- Cross-border group contribution, freedom of establishment and final losses
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-group-contribution-freedom-of/sM9RXayg3cE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-group-contribution-freedom-of/sM9RXayg3cE/">Cross-border group contribution, freedom of establishment and final losses</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-group-contribution-freedom-of/sM9RXayg3cE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-group-contribution-freedom-of/sM9RXayg3cE/">Cross-border group contribution, freedom of establishment and final losses</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
