Haslehner, Werner (2010) Cross border loss relief for permanent establishments under EC law. Bulletin for International Taxation, 64 (1). pp. 33-44. ISSN 1819-5490
Full text not available from this repository.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: | https://www.ibfd.org/bulletin-international-taxati... |
| Additional Information: | © 2010 IBFD |
| Divisions: | Law |
| Subjects: | K Law > K Law (General) |
| Date Deposited: | 16 May 2011 12:46 |
| Last Modified: | 15 Sep 2023 14:06 |
| URI: | http://eprints.lse.ac.uk/id/eprint/36183 |
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