Article (Scientific journals)
Cross-Border Loss Relief for Permanent Establishments under EC Law
HASLEHNER, Werner
2010In Bulletin for International Taxation
 

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Keywords :
EU tax law; Permanent Establishments; Loss Relief
Abstract :
[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.
Disciplines :
Tax law
Author, co-author :
HASLEHNER, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
Cross-Border Loss Relief for Permanent Establishments under EC Law
Publication date :
January 2010
Journal title :
Bulletin for International Taxation
ISSN :
1819-5490
Publisher :
IBFD, Amsterdam, Netherlands
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since 11 February 2016

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