Cross-Border Loss Utilization

Journal
Lüdicke, J. (Jürgen); Altorfer, J.; Blanluet, G.; Hohenwarter-Mayr, D.; Inoue, K.; Suarez, S.; Lange-Hückstädt, C.
International
Bulletin for International Taxation 2014 (Volume 68), No. 6/7
PriceUSD 45

This article summarizes the panel proceedings of Seminar C of the 67th Congress of the International Fiscal Association (IFA) held in Copenhagen on 26 August 2013. Seminar C considered different aspects of cross-border loss utilization, including systematic and policy considerations, possibilities and limitations, and anti-avoidance measures.