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Germany - Operating Expenses in the Event of a Failed Start of a Permanent Establishment with Real Estate in the European Union

Country:
Germany
Author:
A. Cloer; A. (Annemarie) Conrath; N. Vogel
Issue:
European Taxation, 2014 (Volume 54), No 5
Published:
4 April 2014
This note outlines recent case law from German (lower) fiscal courts with respect to final cross-border losses that are generated due to a failure to establish a business unit abroad.
 
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