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  • 1.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Compensation of Losses in Foreign Subsidiaries within the EU: A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark2009Doctoral 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.

  • 2.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Dansk sambeskattning av gränsöverskridande koncerner2003In: IUR-Information, no 5/6, p. 19-21Article in journal (Other academic)
  • 3.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det svenska apoteksmonopolet2004In: IUR-Information, no 6/7, p. 23-24Article in journal (Other academic)
  • 4.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    EG-domstolens avgörande i Marks & Spencermålet: en kort kommentar2006In: IUR-Information, no 2, p. 4-7Article in journal (Other academic)
  • 5.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Europeiska kommissionens förslag om en gemensam konsoliderad bolagsskattebas: en kort kommentar2011In: Skattenytt, ISSN 0346-1254, no 12, p. 864-875Article in journal (Other academic)
  • 6.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsöverskridande förlustutjämning i ett EG-perspektiv2003In: IUR-Information, no 8, p. 9-15Article in journal (Other academic)
  • 7.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mål C-168/01 Bosal Holding2004In: Skattenytt, ISSN 0346-1254, Vol. 54, no 3, p. 146-151Article in journal (Other academic)
  • 8.
    Gerson, Anna
    Jönköping University. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Om ränteavdrag i EG-domstolens praxis2009In: Skattenytt, ISSN 0346-1254, Vol. 59, no 3, p. 93-102Article in journal (Other academic)
  • 9.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skattemässig särbehandling av moderbolag inom EG2003In: IUR-Information, no 10, p. 4-5Article in journal (Other academic)
  • 10.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The negative harmonization process of losses in foreign EU subsidiaries: the Swedish case2011In: EC Tax Review, ISSN 0928-2750, E-ISSN 1875-8363, Vol. 20, no 6, p. 273-282Article in journal (Other academic)
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