Fiscalité internationale; Pertes Fiscale; Fiscalité européenne; Convention préventive de la double imposition; CPDI
Abstract :
[fr] Objectifis du marché intérieur v. territorialité fiscale
Objectifs CPDI: améliorer situation du contribuable versus « full exemption »
Recapture versus « final losses »
Research Center/Unit :
TaxInstitute de l'Université de Liège
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Droit fiscal
Language :
French
Title :
Les pertes fiscales – aspects internationaux et européens
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