CDI y perdidas definitivas de establecimientos transfronterizos : el asunto W AG (C-538/20) = DTAA and definitive losses of cross-border establishments. The W AG case C-538/20

Resource Information

The work CDI y perdidas definitivas de establecimientos transfronterizos : el asunto W AG (C-538/20) = DTAA and definitive losses of cross-border establishments. The W AG case C-538/20 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

CDI y perdidas definitivas de establecimientos transfronterizos : el asunto W AG (C-538/20) = DTAA and definitive losses of cross-border establishments. The W AG case C-538/20

Title variation

Convenios para evitar la doble imposición y perdidas definitivas de establecimientos transfronterizos : el asunto W AG (C-538/20)

Creator

• Miguel Canuto, E. de

Subject

• PE
• comparability analysis
• cross-border loss relief
• ECJ case law
• losses
• tax treaty
• fundamental freedoms

Language

eng

Summary

This paper deals with the problems involved in compensating for the definitive losses of a permanent establishment located in a Member State other than the one in which the parent company is headquartered, and there being a CDI between both Member States, as explained in judgment W AG (case C-538/20)

Citation source

In: Quincena fiscal. - Cizur Menor. - (2023), no. 1 ; p. 153-168

Geographic coverage

• European Union
• Europe

Language note

Spanish