Cross-Border Loss Relief for Permanent Establishments under EC Law

Journal
Author
Haslehner, W.C.
Country
European Union
Published Date
Issue
Bulletin for International Taxation 2010 (Volume 64), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.