Tax & Legal Blog

Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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2 Ergebnisse gefunden

  • Foreign branch loss recapture provision confirmed

    The ECJ has confirmed a German provision for the recapture of foreign branch losses previously deducted on sale of the foreign permanent establishment.

    Originaldatum
    Kategorien
    From Europe
    Schlagwörter
    permanent establishment (PE), Foreign br ...
    Autor:in

  • No EU objection to German tax rules on EU branch losses?

    An ECJ advocate general has suggested that neither the German refusal to allow a deduction for branch losses incurred in other member states, nor the recapture provision in the event of disposal of the branch offend against community law.

    Originaldatum
    Kategorien
    From Europe
    Schlagwörter
    Foreign branch, branch losses, recapture
    Autor:in