Christian Ehlermann, Tax Partner, Munich, and Katja Nakhai, Senior Tax Manager, Deloitte, consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany
Christian Ehlermann Tax Partner Munich and Katja Nakhai Senior Tax Manager Deloitte consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany
As has been widely reported the ECJ has decided in its much anticipated Marks & Spencer (M&S) judgment that cross-border loss relief in the UK is possible under the restriction that the UK parent's EU subsidiary has exhausted all possibilities in its state of residence for offsetting the losses. In particular the loss claimant would have to prove that...
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Christian Ehlermann, Tax Partner, Munich, and Katja Nakhai, Senior Tax Manager, Deloitte, consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany
Christian Ehlermann Tax Partner Munich and Katja Nakhai Senior Tax Manager Deloitte consider the ECJ's decision on cross-border loss relief in Marks & Spencer and the impact the decision will have in Germany
As has been widely reported the ECJ has decided in its much anticipated Marks & Spencer (M&S) judgment that cross-border loss relief in the UK is possible under the restriction that the UK parent's EU subsidiary has exhausted all possibilities in its state of residence for offsetting the losses. In particular the loss claimant would have to prove that...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
