Cross-Border Restructuring and “Final Losses”

Journal
Boulogne, G.F.; Šumrada Slavnić, N.
European Union
European Taxation 2012 (Volume 52), No. 10
FormatPDF
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40
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45
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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”.