The Resource Cross-border loss relief for permanent establishments under EC law
Cross-border loss relief for permanent establishments under EC law
Resource Information
The item Cross-border loss relief for permanent establishments under EC law 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 loss relief for permanent establishments under EC law 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
- This article analyses the jurisprudence of the European Court of Justice on permanent establishments to determine the responsibilities of Member States and their limits in respect of cross-border loss relief from the home state's perspective. The article reveals apparent inconsistencies and endeavours to answer open questions in this regard
- Language
- eng
- Label
- Cross-border loss relief for permanent establishments under EC law
- Title
- Cross-border loss relief for permanent establishments under EC law
- Language
- eng
- Summary
- This article analyses the jurisprudence of the European Court of Justice on permanent establishments to determine the responsibilities of Member States and their limits in respect of cross-border loss relief from the home state's perspective. The article reveals apparent inconsistencies and endeavours to answer open questions in this regard
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 64 (2010),
- http://library.link/vocab/creatorName
- Haslehner, W.C
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- PE
- cross-border loss relief
- EU law
- Label
- Cross-border loss relief for permanent establishments under EC law
- Label
- Cross-border loss relief for permanent establishments under EC law
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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-loss-relief-for-permanent/a7uPS1kDfNM/" 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-loss-relief-for-permanent/a7uPS1kDfNM/">Cross-border loss relief for permanent establishments under EC law</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-loss-relief-for-permanent/a7uPS1kDfNM/" 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-loss-relief-for-permanent/a7uPS1kDfNM/">Cross-border loss relief for permanent establishments under EC law</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>
