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TitleFrom Marks & Spencer to X Holding : the future of cross-border group taxation
Author edited by Dennis Weber, Bruno da Silva
Imprint Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central, and South America by Aspen Publishers, c2011
Descript xiv, 229 p. : ill. ; 25 cm

CONTENT

From Marks & Spencer to X holding : a (critical) overview and some open issues /; Bruno da Silva --; Eight points as to why the X holding judgment is incorrect /; Dennis Weber --; X holding : a denial of justice /; Servaas van Thiel --; X holding : looking beyond loss relief issues /; Joachim Englisch --; Marks & Spencer group relief litigation : the no possibilities test /; Paul Farmer & Alison Last --; Philips Electronics UK Ltd v. HMRC : host state restrictions on use of host state losses /; Rupert Shiers --; X holding : the morning after in the Netherlands /; Thies Sanders --; From Bosal holding to X holding : the future of tax base protection in the Netherlands /; Otto Marres --; Denmark : joint taxation /; Arne Møllin Ottosen and Michael Nørremark --; Cross-border VAT grouping /; Gert-Jan van Norden --; Future of group taxation : the CCCTB /; Jan van de Streek --; Report of the seminar from Marks & Spencer to X holding : the future of cross-border group taxation /; Bruno da Silva


Corporations -- Taxation -- Law and legislation -- European Union countries -- Congresses

LOCATIONCALL#STATUS
Law Library (4th Floor)JX4001 F75 2011CHECK SHELVES

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