Double taxation and double non-deductibility of losses : impediments to the freedom of establishment : an analysis of the regulations and practices in the UK and Poland
This thesis addresses the question of the implementation of the freedom of establishment (Article 49 Treaty on the Functioning of the European Union) in two EU member states with particular emphasis on impediments to the freedom. It is argued that despite a very long-standing and clear legal prohibi...
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University of Glasgow
2017
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.732756 |