000			02119nab a2200289 c 4500
999			_c143707 _d143707
003			ES-MaIEF
005			20210309124024.0
007			ta
008			210309t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968793 _aGoetz, Eva M.
245		0	_aAURES Holdings a.s. (C-405/18) at the intersection of cross-border loss relief, corporate exit taxation and dual residency mismatches _c Eva M. Goetz
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThis contribution examines the decision of the Court of Justice of the European Union (CJEU) of 27 February 2020 in Case C-405/18 AURES Holdings a.s. on the application of the Marks & Spencer final losses doctrine to dual resident companies that transfer their treaty residence (place of effective management) to another Member State. The CJEU applied a two-step comparability analysis based on Timac Agro and Bevola to exclude current not-subject-to-tax emigration losses (not linked to the ability-to-pay of the immigrated company) from its preferred approach to always take final losses into account somewhere in the internal market. The immigration state was not forced to apply its taxing powers asymmetrically over emigration losses to prevent a conflict with the principle of fiscal territoriality in exit tax cases and international tax practice against base erosion and profit shifting (BEPS). If the immigration state still sovereignly decides to take these losses into account pursuant to a bilateral tax treaty, Article 9(b) of the Anti-Tax Avoidance Directive (ATAD) on dual residency mismatches prevents dual loss utilization.
650		4	_967421 _aATAD
650		4	_948454 _aSOCIEDADES
650		4	_947874 _aOPERACIONES INTRACOMUNITARIAS
650		4	_948611 _aIMPUESTOS
650		4	_935162 _aIMPUESTOS DE SALIDA
650		4	_947978 _aPERDIDAS
650		4	_943700 _aJURISPRUDENCIA
650		4	_aUNION EUROPEA _948644
773	0		_9164465 _oOP 2141/2021/2 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 2, February 2021, p. 166-185
942			_cART