Cross-border loss offsetting for foreign subsidiaries

Andrey S Avramov (Autor)

Buch | Softcover

76 Seiten

2025
Our Knowledge Publishing (Verlag)
978-620-2-36902-2 (ISBN)

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German tax law takes account of the economic unity of groups of companies through the legal institution of corporate groups. The central feature of corporate group taxation is the associated possibility of offsetting losses across legal entities, which aims to ensure that companies within a group are taxed in accordance with the principle of ability to pay. However, the possibility of intra-group loss offsetting only exists for domestic group structures, not for cross-border group structures. Due to the resulting unequal treatment of otherwise comparable group structures, the question has long arisen as to whether the approach taken by German group taxation is compatible with the European Union's fundamental idea of establishing a functioning European internal market.

Andrey S. Avramov LL.M.oec. - Expert in national and international tax law. Specialising in the taxation of real estate investments.

Erscheinungsdatum	13.08.2025
Sprache	englisch
Maße	152 x 229 mm
Gewicht	113 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	ESt (German income tax) • EStG (German Income Tax Act) • final losses • Group Relief • kst (German Corporate Income Tax Act) • KStG (German Corporation Tax Act) • Loss • loss compensation • losses • loss offset • tax group
ISBN-10	620-2-36902-7 / 6202369027
ISBN-13	978-620-2-36902-2 / 9786202369022
Zustand	Neuware