17.12.2015 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. Categories: From EuropeKeywords: permanent establishment (PE), Foreign br ...
03.09.2015 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. Categories: From EuropeKeywords: Foreign branch, branch losses, recapture