The cross-border use of losses incurred through foreign permanent establishments : wavering between the territoriality principle and the so-called Marks & Spencer exception : the Bevola and Jens W. Trock case

P. 175-194

• Articles from the same issue (available individually)

  • El impuesto sobre grandes establecimientos comerciales y el derecho europeo
    Get article
  • Assessing tax risk by country by country reporting
    Get article
  • La titolarità dei benefici convenzionali nell'ambito del Progetto BEPS
    Get article
  • Líneas para la imposición sobre las emisiones contaminantes en Europa
    Get article
  • The aim of the discipline of State Aid in tax law : Evolution and Prospects
    Get article
  • La Web Tax transitoria e la nuova imposta sulle transazioni digitali : linee di tendenza della cooperative compliance
    Get article
  • The Fidelity case : changing perspectives of the European Court of Justice on UCITS
    Get article
  • The cross-border use of losses incurred through foreign permanent establishments : wavering between the territoriality principle and the so-called Marks & Spencer exception : the Bevola and Jens W. Trock case
  • Principio di neutralità, soggettività passiva IVA e diritto alla detrazione : l'Avvocato Generale e la Corte di Giustizia UE si esprimono su una fattispecie portoghese
    Get article
  • Individual exit taxation in Germany under the EU treaty with Switzerland
    Get article
  • Accordi preventivi per le imprese con attività internazionale... : Why Ruling no more?
    Get article
  • Note ricostruttive e prime riflessioni sul recepimento della Direttiva ATAD per il contrasto alle pratiche fiscali elusive, o abusive, internazionali
    Get article
  • Pending cases in direct taxation : 9th Joint Seminar, Luxembourg, 10-11September 2018, meeting review
    Get article

  Show more
• Information

  DOI: 10.1400/269751

  ISSN: 2282-2194

  Permalink: https://digital.casalini.it/10.1400/269751