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- W2169072316 abstract "Cross-border loss relief may well be the last milestone, barring total tax consolidation, in the EU market integration from a tax law perspective. As the Commission’s Communication on the Tax Treatment of Losses in Cross-Border Situations demonstrates, there is yet a lot of ground to be covered in harmonizing this aspect of corporation income taxes. While the CCCTB proposal seems to be stalled, a series of relatively recent ECJ cases (among other, X Holding BV) may be tilting the balance in the interest of Member States, for the first time allowing the safeguard of revenues, or the “balanced allocation of taxing powers” to be the deciding argument in allowing restrictions on the offsetting of losses. Losses cannot be analyzed in isolation of the rules to determine the taxable base, as they are one more piece in the tax base puzzle. In the paper I focus on two issues: multinational groups and permanent establishments, as they comprise the main problems arising in Cross-border Loss Relief. The different methods employed to grant loss relief are assessed, as well as the new OECD proposals on the taxation of permanent establishments. My main argument is that restrictions of loss relief have an effect that go beyond discriminating or restricting, i.e., beyond making it “less attractive” to move around the EU. Such restrictions touch the core of taxation of income. If no loss relief is provided, the tax is not reflecting the real ability to pay, thus not only is it not being neutral and it is being inefficient, it is also creating a fictional tax debt." @default.
- W2169072316 created "2016-06-24" @default.
- W2169072316 creator A5089857508 @default.
- W2169072316 date "2010-10-19" @default.
- W2169072316 modified "2023-10-06" @default.
- W2169072316 title "An Ever Distant Union: The Cross-Border Loss Relief Conundrum in EU Law" @default.
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