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The cross-border use of losses incurred through foreign permanent establishments : wavering between the territoriality principle and the so-called Marks & Spencer exception : the Bevola and Jens W. Trock case

2018 - Rivista di diritto tributario internazionale

P. 175-194

Ist Teil von

Rivista di diritto tributario internazionale : International Tax Law Review : 3, 2018