Previous EU proposals for cross-border loss relief

• Autores: Lieven Denis
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 9, 2006, págs. 443-448
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen

  • The author analyses the 2001 Commission Staff Working Paper (COM(2001) 582 final and SEC(2001) 1681) in light of Marks & Spencer and comments on various technicalities and concepts connected with cross-border set-off of losses. The article concludes with remarks regarding the possibilities for horizontal and vertical outward loss compensation.