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Die unheimliche Nummer Sechs - Eine Entscheidung zum Ausgleich grenzüberschreitender Konzernverluste

Author

Listed:
  • Homburg, Stefan

Abstract

The article considers a judgement of the fiscal court of Lower Saxony regarding cross-border group losses.

Suggested Citation

  • Homburg, Stefan, 2010. "Die unheimliche Nummer Sechs - Eine Entscheidung zum Ausgleich grenzüberschreitender Konzernverluste," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 246-252.
    • Handle: RePEc:zbw:espost:93252
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    File URL: https://www.econstor.eu/bitstream/10419/93252/1/Homburg2010Unheimliche.pdf
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    More about this item

    Keywords

    Group taxation; Marks & Spencer;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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