Cross-border group contribution, freedom of establishment and final losses
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The work Cross-border group contribution, freedom of establishment and final losses represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Cross-border group contribution, freedom of establishment and final losses
Resource Information
The work Cross-border group contribution, freedom of establishment and final losses represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Cross-border group contribution, freedom of establishment and final lossesWork of
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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/resource/NJiBNc-L8qc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/NJiBNc-L8qc/">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>
