France: Supreme Court allows deduction of foreign losses under conditions : decision of 16 May 2003

• Autores: Bruno Gouthière
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 10, 2003, págs. 383-385
• Idioma: inglés
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• Resumen

  • Analysis of a court decision of 16 May 2003 in which the French Supreme Court ruled that, despite the territoriality principle, French companies may, under certain conditions, take into account losses incurred in foreign permanent establishments.