Cross-Border Restructuring and “Final Losses”

Journal
Author
Boulogne, G.F.; Šumrada Slavnić, N.
Country
European Union
Published Date
Issue
European Taxation 2012 (Volume 52), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors discuss loss compensation in connection with cross-border reorganizations, in particular the extent to which the “no possibilities” test can be relied on in claiming compensation for “final losses”.