Cross-Border Loss Relief for Permanent Establishments under EC Law

Journal
European Union
Bulletin for International Taxation 2010 (Volume 64), No. 1
This article analyses the jurisprudence of the European Court of Justice on permanent establishments to determine the responsibilities of Member States and their limits in respect of cross-border loss relief from the home state’s perspective. The article reveals apparent inconsistencies and endeavours to answer open questions in this regard.