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- Title
Abzug von Verlusten gebietsfremder Tochtergesellschaften.
- Authors
N. L.
- Abstract
The article discusses a case law concerning deduction of losses from non-resident subsidiaries in Germany in the context of the Arbeitsweise der Europäischen Union (AEUV) European Union (EU) treaty. Topics include prohibition of the transfer of losses from one company to another in the case of merger of the subsidiary; and the ruling by the European Court of Justice (ECJ) on a case involving the Swedish eye surgery firm Memira with a subsidiary in Germany.
- Subjects
TAXATION of business losses; TAXATION of foreign subsidiaries; MERGERS &; acquisitions; EUROPEAN Union
- Publication
FinanzRundschau, 2019, Vol 101, Issue 15, p722
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2019-1011506