The Discriminatory Taxation of Permanent Establishments by the Host State in the European Union: a Too Much Separate Entity Approach

Paolo Arginelli, DI ECONOMIA E GIURISPRUDENZA FACOLTA'

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

Abstract

This paper addresses the issue of the discriminatory taxation of permanent establishments by the Host State in the European Union. In particular, the paper seeks to demonstrate that national legislations of Member States, not allowing non-resident multinational enterprises to take into account foreign losses for the purpose of determining the profits attributable to their permanent establishments therein, generally constitute a breach of Community law. Furthermore, it suggests some possible solutions of “positive integration” to such a prohibited discriminatory treatment.
Lingua originaleEnglish
pagine (da-a)77-111
Numero di pagine35
RivistaIntertax
Volume35
Stato di pubblicazionePubblicato - 2007

Keywords

  • EU tax law
  • freedom of establishment
  • losses
  • permanent establishment

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