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Cross border loss relief for permanent establishments under EC law

Haslehner, Werner (2010) Cross border loss relief for permanent establishments under EC law. Bulletin for International Taxation, 64 (1). pp. 33-44. ISSN 0007-4624

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Abstract

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.

Item Type: Article
Official URL: http://www.ibfd.org/IBFD-Products/Bulletin-Interna...
Additional Information: © 2010 IBFD
Divisions: Law
Subjects: K Law > K Law (General)
Sets: Departments > Law
Date Deposited: 16 May 2011 12:46
Last Modified: 20 Jul 2020 23:28
URI: http://eprints.lse.ac.uk/id/eprint/36183

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