The tax treatment of foreign losses : Ritter, M&S, and the way ahead (part two)

Journal
Author
Cordewener, A.
Country
European Union
Published Date
Issue
European Taxation 2004 (Volume 44), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Second part of an analysis of the key issues in two pending ECJ cases and the tax treatment of foreign losses in EC tax law in general