Essays about: "Rebecca Hägg"

Found 1 essay containing the words Rebecca Hägg.

  1. 1. Cross-border Loss Utilization Concerning the Tax Treatment of a Taxpayer’s Own Losses Attributable to a Permanent Establishment in Relation to the Territoriality Principle –From an International and EU law Perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rebecca Hägg; [2015]
    Keywords : Cross-border; Permanent Establishment; Double Tax Convention; the Territoriality Principle; Losses; Exemption Method; Loss Utilization; Law and Political Science; Business and Economics;

    Abstract : The European Commission has acknowledged the lack of cross-border utilization of losses. Companies operating internationally want to have a possibility to offset losses against taxable profits at the same time or as soon as possible after the losses incurred. READ MORE