Reference : Cross-Border Loss Relief for Permanent Establishments under EC Law
Scientific journals : Article
Law, criminology & political science : Tax law
http://hdl.handle.net/10993/24538
Cross-Border Loss Relief for Permanent Establishments under EC Law
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Jan-2010
Bulletin for International Taxation
IBFD
No
International
1819-5490
Amsterdam
Netherlands
[en] EU tax law ; Permanent Establishments ; Loss Relief
[en] 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.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/24538

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