Sökning: "Lydia Manka Massawe"

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1. 1. Cross Border Loss Relief

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Lydia Manka Massawe; [2012]
   Nyckelord :final losses; Marks Spencer case; losses; group taxation; Cross border losses; Law and Political Science;

   Sammanfattning : The problem to be examined in this research is on the tax treatment of losses in cross border situations as addressed in the European cases and the adaptation or implementation of the final decision of the European Court of Justice (ECJ) by different European states to their respective national laws as required by the EU law . The main issue was on the transfer of losses between different independent companies, belonging to the same group, located in different jurisdictions. LÄS MER