Work

Cross-Border Loss Relief for Permanent Establishments under EC Law

Year: 2009

Type: article

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.

Source: Bulletin for international taxation

DOI: 10.59403/7xpbjy

Author: W.C. Haslehner

Institution: University of Luxembourg

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W167696346