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Gerson, Anna
Publications (10 of 10) Show all publications
Gerson, A. (2011). Europeiska kommissionens förslag om en gemensam konsoliderad bolagsskattebas: en kort kommentar. Skattenytt (12), 864-875
Open this publication in new window or tab >>Europeiska kommissionens förslag om en gemensam konsoliderad bolagsskattebas: en kort kommentar
2011 (Swedish)In: Skattenytt, ISSN 0346-1254, no 12, p. 864-875Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Iustus förlag, 2011
Keywords
harmonisering, CCCTB, bolagsskattebas
National Category
Law
Identifiers
urn:nbn:se:hj:diva-17411 (URN)
Available from: 2012-01-25 Created: 2012-01-25 Last updated: 2017-12-08Bibliographically approved
Gerson, A. (2011). The negative harmonization process of losses in foreign EU subsidiaries: the Swedish case. EC Tax Review, 20(6), 273-282
Open this publication in new window or tab >>The negative harmonization process of losses in foreign EU subsidiaries: the Swedish case
2011 (English)In: EC Tax Review, ISSN 0928-2750, E-ISSN 1875-8363, Vol. 20, no 6, p. 273-282Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Kluwer Law International, 2011
Keywords
loss compensation, integration, harmonisation
National Category
Law
Identifiers
urn:nbn:se:hj:diva-17410 (URN)
Available from: 2012-01-25 Created: 2012-01-25 Last updated: 2017-12-08Bibliographically approved
Gerson, A. (2009). Compensation of Losses in Foreign Subsidiaries within the EU: A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark. (Doctoral dissertation). Jönköping: JIBS
Open this publication in new window or tab >>Compensation of Losses in Foreign Subsidiaries within the EU: A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark
2009 (English)Doctoral thesis, monograph (Other academic)
Abstract [en]

This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. Such over taxation is likely to cause the cross-border group cash-flow disadvantages, liquidity problems, reduced expansion possibilities and it might also effect the organisation and location of the group’s business activities.

This study has two research aims; firstly to analyse unilateral compensation of losses in foreign subsidiaries de lege lata, and secondly to analyse the consequences of different alternatives, as well as refraining from taking specific measures, upon opening up a unilateral system to cover also foreign losses de lege ferenda. In these respects, the experiences from the Austrian and Danish unilateral loss-compensation systems, under which losses incurred in foreign subsidiaries are acknowledged, serve as valuable sources of information.

The findings in the study are evaluated based on the fundamental objectives that ought to be balanced from the perspective of the group as well as the loss-granting state. These objectives are; the recognition of the ability of the cross-border group, seen as an economic unit, to pay taxes; the prevention of double dip of losses, and the prevention of arbitrary as well as permanent income shifting between MS.

Place, publisher, year, edition, pages
Jönköping: JIBS, 2009. p. 278
Series
JIBS Dissertation Series ; 058
Keywords
Losses, group taxation, loss relief, neutrality, single-entity approach, horizontal equity, ability to pay principle, double dip, arbitrary income shifting, permanent income shifting
National Category
Law (excluding Law and Society) Law and Society
Identifiers
urn:nbn:se:hj:diva-10340 (URN)978-91-86345-00-6 (ISBN)
Public defence
2009-08-24, B1014, Jönköping International Business School, Jönköping, 15:00 (English)
Opponent
Supervisors
Available from: 2009-09-15 Created: 2009-09-14 Last updated: 2009-09-15Bibliographically approved
Gerson, A. (2009). Om ränteavdrag i EG-domstolens praxis. Skattenytt, 59(3), 93-102
Open this publication in new window or tab >>Om ränteavdrag i EG-domstolens praxis
2009 (Swedish)In: Skattenytt, ISSN 0346-1254, Vol. 59, no 3, p. 93-102Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Uppsala: SkatteNytt Förlags AB, 2009
Keywords
Kapitalbeskattning, ränteavdrag, EG-domstolen
National Category
Law (excluding Law and Society) Law and Society
Identifiers
urn:nbn:se:hj:diva-10339 (URN)
Available from: 2009-09-14 Created: 2009-09-14 Last updated: 2009-10-08Bibliographically approved
Gerson, A. (2006). EG-domstolens avgörande i Marks & Spencermålet: en kort kommentar. IUR-Information (2), 4-7
Open this publication in new window or tab >>EG-domstolens avgörande i Marks & Spencermålet: en kort kommentar
2006 (Swedish)In: IUR-Information, no 2, p. 4-7Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Jönköping: Institutet för utländsk rätt, 2006
Keywords
EG-skatterätt, koncern
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:hj:diva-3235 (URN)
Available from: 2007-08-20 Created: 2007-08-20 Last updated: 2009-11-15Bibliographically approved
Gerson, A. (2004). Det svenska apoteksmonopolet. IUR-Information (6/7), 23-24
Open this publication in new window or tab >>Det svenska apoteksmonopolet
2004 (Swedish)In: IUR-Information, no 6/7, p. 23-24Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Jönköping: Institutet för utländsk rätt, 2004
Keywords
EG-rätt
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:hj:diva-3237 (URN)
Available from: 2007-08-20 Created: 2007-08-20Bibliographically approved
Gerson, A. (2004). Mål C-168/01 Bosal Holding. Skattenytt, 54(3), 146-151
Open this publication in new window or tab >>Mål C-168/01 Bosal Holding
2004 (Swedish)In: Skattenytt, ISSN 0346-1254, Vol. 54, no 3, p. 146-151Article in journal (Other academic) Published
Keywords
EG-skatterätt, koncern
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:hj:diva-3236 (URN)
Available from: 2007-08-20 Created: 2007-08-20Bibliographically approved
Gerson, A. (2003). Dansk sambeskattning av gränsöverskridande koncerner. IUR-Information (5/6), 19-21
Open this publication in new window or tab >>Dansk sambeskattning av gränsöverskridande koncerner
2003 (Swedish)In: IUR-Information, no 5/6, p. 19-21Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Jönköping: Institutet för utländsk rätt, 2003
Keywords
Internationell beskattning, koncern
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:hj:diva-3241 (URN)
Available from: 2007-08-20 Created: 2007-08-20Bibliographically approved
Gerson, A. (2003). Gränsöverskridande förlustutjämning i ett EG-perspektiv. IUR-Information (8), 9-15
Open this publication in new window or tab >>Gränsöverskridande förlustutjämning i ett EG-perspektiv
2003 (Swedish)In: IUR-Information, no 8, p. 9-15Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Jönköping: Institutet för utländsk rätt, 2003
Keywords
EG, skatterätt
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:hj:diva-3240 (URN)
Available from: 2007-08-20 Created: 2007-08-20Bibliographically approved
Gerson, A. (2003). Skattemässig särbehandling av moderbolag inom EG. IUR-Information (10), 4-5
Open this publication in new window or tab >>Skattemässig särbehandling av moderbolag inom EG
2003 (Swedish)In: IUR-Information, no 10, p. 4-5Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Jönköping: Institutet för utländsk rätt, 2003
Keywords
EG-skatterätt
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:hj:diva-3239 (URN)
Available from: 2007-08-20 Created: 2007-08-20Bibliographically approved
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