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European Union - Cross-Border Restructuring and “Final Losses”

Country:
European Union
Author:
G.F. Boulogne; N. Sumrada Slavnic
Issue:
European Taxation, 2012 (Volume 52), No 10
Published:
3 September 2012
In this article, the authors discuss loss compensation in connection with cross-border reorganizations, in particular the extent to which the “no possibilities” test can be relied on in claiming compensation for “final losses”.
 
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