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A step forward in the field of european corporate taxation and cross - border loss relief some comments on the Marks and Spencer case Ingmar Doerr

By: Doerr, Ingmar.
Material type: ArticleArticlePublisher: 2004Subject(s): GRUPOS DE EMPRESAS | IMPUESTOS | CONSOLIDACION | PERDIDAS | COMPENSACION DE PERDIDAS | LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS | ESTABLECIMIENTO PERMANENTE | UNION EUROPEA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | COMENTARIOS | SOCIEDADES In: Intertax v. 32, n. 4, April 2004, p. 180-186
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