Back to top

ECJ: tax deferral on outbound contributions of foreign permanent establishments

Comments on the judgment issued by the European Court of Justice (ECJ) on 23 November 2017, case C-292/16, on the matters of outbound taxation of paper gains on the assets of a foreign permanent establishment transferred to a non-resident company.

Source: Diritto24 in Il Sole 24 Ore

Attachments
Diritto 24 11.30.2017171.23 KB