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Cross border loss relief for permanent establishments under EC law

By Werner Haslehner

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

Topics: K Law (General)
Publisher: International Bureau of Fiscal Documentation (IBFD)
Year: 2010
OAI identifier: oai:eprints.lse.ac.uk:36183
Provided by: LSE Research Online
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